Mondaq Europe: Tax
Elias Neocleous & Co LLC
The Tax Department recently issued a circular clarifying the taxation of insurance agent earnings.(1) A representative of an insurer who is not in an employment relationship with that insurer ...
C.Savva & Associates Ltd
The European Commission (EC) understands that there are challenges of adapting the current corporate income tax rules to the current century.
C.Savva & Associates Ltd
With the latest amendments to the Income Tax and Special Defence Contribution Laws, Cyprus is now considered to be one of the most favourable jurisdictions for personal tax residency.
Deloitte Cyprus
We would like to remind you that 31st December 2018 is the submission deadline for the following Country-by-Country ("CbC") Reporting obligations in Cyprus:
Elias Neocleous & Co LLC
The Cyprus Tax Department's Interpretative Circular EE 25 dated 3 September 2018 clarifies the tax treatment of non-returnable capital contributions by Cyprus taxpayers to companies which are tax-resident abroad.
Elias Neocleous & Co LLC
The Cyprus Tax Department has issued a further reminder that 31 October 2018 is the last date for submission of tax returns for 2017
Dillon Eustace
Ireland will introduce an ATAD-compliant interest limitation rule, the timing of which will be determined following further engagement with the European Commission.
Walkers
On 5 September 2018, the Minister for Finance and Public Expenditure and Reform published Ireland's Corporation Tax Roadmap.
Alliott Group (International)
Football icon Cristiano Ronaldo's transfer this summer to Juventus has not only excited the fans, but also sparked discussions about the tax implications of his transfer to the club.
ELVINGER HOSS PRUSSEN, société anonyme
On 7 June 2017, Luxembourg together with 67 other jurisdictions, signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS ("Multilateral Instrument" or "MLI").
Dentons
On September 18, 2018 the Dutch government released the Budget 2019 containing its Tax Plan 2019 with certain amendments to Dutch tax law.
Moroğlu Arseven
Turkey's Ministry of Treasury and Finance has introduced a redemption mechanism for certain taxpayers which are subject to special VAT principles due to their past negative acts.
Nazali
"Gelir ve Kurumlar Vergisi Kanunlarına göre kazancın tespitinde indirimi kabul edilmeyen giderler dolayısıyla ödenen katma değer vergisi"nin hesaplanan katma değer vergisinden indirilemeyeceğine ilişkin Katma Değer Vergisi Kanunu ...
Nazali
İnceleme safhasındaki alacakların yapılandırılmasına ilişkin hükümler ile matrah artırımı 7143 sayılı Vergi Ve Diğer Bazı Alacakların Yeniden Yapılandırılması İle Bazı Kanunlarda Değişiklik Yapılmasına İlişkin Kanun ...
Wrigleys Solicitors
HMRC has further updated its guidance on compliance with the legislation of the registration of trusts which had tax liability.
Alliott Group (International)
Following a review of the Crown Dependencies' approach to taxation, the EU Code of Conduct Group (COCG) ruled that the Isle of Man and Guernsey were compliant with most of the EU principles of good tax governance, among them the principles of "fair taxation".
Alliott Group (International)
Despite the introduction of major changes in April 2017 to how non-UK domiciliaries are taxed, the UK non-dom regime remains an appealing choice for those looking to relocate from their country of origin ...
Alliott Group (International)
With D-Day for Brexit approaching and with no deal currently agreed, many companies and individuals from the EU are wondering what the future holds for foreign assignees coming to the UK come March 2019.
Alliott Group (International)
Requirement To Correct (RTC) is a new UK tax law introduced to ensure UK tax payers with income, investments or assets overseas are paying the right amount of tax.
Elias Neocleous & Co LLC
In 2017 Cyprus introduced an additional route to tax residence for individuals.
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Wright Hassall LLP
Since our first article about the 2019 Loan Charge, we have received a number of enquiries and common issues have appeared.
TMF Group
More than 50% of global companies have either already consolidated their Finance and Accounting functions to a shared service centre, or are considering doing so.
Akin Gump Strauss Hauer & Feld LLP
In Switzerland, foreign wealthy families often benefit from special tax deals: lump-sum taxation or forfait fiscal in French.
Skadden, Arps, Slate, Meagher & Flom (UK) LLP
Since the publication of our November 2017 issue, the following significant cross-border prosecutions, settlements and developments have occurred.
Ozogul Yenigun & Partners
The Omnibus Law numbered 7146 ("Omnibus Law") was published in Official Gazette number 30498 on 03 August 2018.
Proskauer Rose LLP
This case involved a taxpayer who purchased a business (the "predecessor business") and combined it with their existing business (creating the "enlarged business").
Eurofast Global Ltd
On 13 March 2018, the EU Economic and Financial Affairs Ministers adopted the European Commission's proposal of June 2017, amending Directive 2011/16/EU.
TMF Group
In most European countries, public entities are subject to IFRS and must prepare their accounts accordingly. While local GAAP is aligned to IFRS, it is here and in taxation that key differences emerge.
TMF Group
If you have employees in France, you're no doubt starting to worry about this key change to the way personal income tax is collected. What does it mean for your staff, finance and HR department?
Nazali
Intellectual property management of international companies is generally conducted by a specific department, which is located in a particular country.
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