Mondaq Europe: Tax
Kinanis LLC
The beneficial ownership of the income concept ("the Concept") is nowadays a material aspect affecting the eligibility of the taxpayers to claim treaty benefits.
PwC Cyprus
Following a recent Tax Law Amendment, on 8 June 2018, the Cyprus Tax Authorities have announced via a publication in the Government Gazette the extension of the deadline for electronic submission of income tax return ...
PwC Cyprus
The first-time Double Tax Treaty (DTT) between Cyprus and Luxembourg signed on 8 May 2017 is effective as from 1 January 2019 based on a recent update of the Cyprus Ministry of Finance.
PwC Cyprus
At all times the Cyprus contributor must not have any legal right to claim a repayment of the NRCC.
Carey Olsen
Following an announcement in Guernsey's 2019 Annual Budget, revised draft legislation updating the island's corporate tax residence law has now been published.
TMF Group
This is the last phase of a process of replacing paper-based reports which began in 2014.
Morrison & Foerster LLP
The Tax Court of New Jersey released a published decision in ADP Vehicle Registration, Inc. v. Director, Division of Taxation on December 11, 2018.
ATOZ Tax Advisers
Getting in the mood of the season's celebrations, the Luxembourg authorities, as is their custom, have put few tax reforms under the Christmas tree.
ATOZ Tax Advisers
This year again, tax news did not take a summer holiday: in early August, the long awaited draft law introducing the new Luxembourg IP regime was released.
ATOZ Tax Advisers
On 7 December 2016, the European Network on Debt and Development (Eurodad) released a report entitled "Survival of the Richest: Europe's role in supporting an unjust global tax system 2016" which was produced by NGOs in countries across Europe.
ATOZ Tax Advisers
As the OECD pushes for more transparency across borders, the Common Reporting Standard, or CRS, with its automatic exchange of information will soon become the norm for many countries around the world.
ATOZ Tax Advisers
Les Principes de l'OCDE fournissent de nouvelles lignes directrices pour l'allocation des risques : cependant, le cadre de l'analyse des risques ajoute une couche de complexité à l'analyse des prix de transfert.
ELVINGER HOSS PRUSSEN, société anonyme
On 24 October 2018, during the weekly meeting of the French government, the French Minister for foreign affairs presented the bill authorising the ratification of the new double tax treaty signed by the French and Luxembourg ...
ATOZ Tax Advisers
Le 27 décembre 2016, l'administration des contributions directes («l'ACD ») a émis une nouvelle circulaire sur le traitement fiscal des sociétés réalisant des activités de financement intra-groupe (la « Circulaire »).
ELVINGER HOSS PRUSSEN, société anonyme
The Regulation entered into force on 22 October 2018 with most of the provisions being applied as of 1 January 2020.
ELVINGER HOSS PRUSSEN, société anonyme
MLI refers to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting.
KPMG Luxembourg
As tax specialists will already know, operational taxes are a crucial area for compliance matters nowadays.
KPMG Luxembourg
US tax requirements require you to take a number of key actions to better ensure that you are compliant. Have a look at our other checklists on qualified intermediaries and FATCA and CRS obligations.
Anderson Strathern LLP
The Scottish Finance Secretary, Derek Mackay, presented his 2019-20 Scottish Budget this afternoon
Redcliffe Partners
The respective amendments have been introduced by the Law "On amendments to the Tax Code of Ukraine and other legislative acts of Ukraine as regards improvement of administration...
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Duff and Phelps
This Autumn, the budget will be delivered earlier than usual, on the October 29, 2018.
Khurana and Khurana
CIPA conference was organized at ITC Maurya in New Delhi on 15th November, 2018. The conference related to the Intellectual Property Rights and promoted IP practices in United Kingdom (UK),
Deloitte Cyprus
Το Τμήμα Φορολογίας πρόσφατα δημοσίευσε Ενημερωτικό Έντυπο που δίνει οδηγίες για τη φορολογικ&#
Clyde & Co
In the case of HMRC v Parry (16 October 2018), the Court of Appeal found that a transfer from one pension policy to a personal pension policy ...
On September 18, 2018 the Dutch government released the Budget 2019 containing its Tax Plan 2019 with certain amendments to Dutch tax law.
TMF Group
Operating in CEE? Here's a summary of the key tax changes coming into effect in Poland, Hungary, Croatia and Ukraine in the new year.
TMF Group
From 2019, e-invoicing becomes mandatory for all B2B and B2C supplies of goods and services to parties established or VAT-registered in Italy.
ATOZ Tax Advisers
Automatic exchange of information ("AEoI") was developed a decade ago as the new cure-all in the fight against tax fraud for developed countries' tax administrations.
Arikan Law Firm
Gelir İdaresi Başkanlığı 2011 yılında yayınladığı mük.80-1027 sayılı Özelge'si ile nevi değişikliği halinde şirket ortaklarının edinecekleri hisse senetlerinin iktisap tarihinin tespiti ve söz konusu hisse senetlerinin elden ...
During the last five years the Cypriot Alternative Investment Fund (AIF) landscape has significantly changed and modernised.
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