Mondaq Europe: Tax > Tax Treaties
C.Savva & Associates Ltd
A Tax Treaty, in general terms, is an agreement between two or more jurisdictions that regulates the tax amount that an individual or a company must pay, so they are not taxed twice on the same type of income.
G. Vrikis & Associates LLC
The DTT is generally based on the OECD Model Double Tax Convention framework.
Elias Neocleous & Co LLC
There has been a recent upsurge in interest from Africans wanting to do business in Cyprus and, in particular, from South African citizens through diverse opportunities of investment.
Dentons
On July 11th, the French Senate gave its final approval on the implementation of a new Digital Services Tax (the "DST") that has been in discussion at parliamentary level since March.
Fiduciary Group
A tax treaty between the United Kingdom and the Kingdom of Spain regarding Gibraltar has been agreed on the 4th of March.
TMF Group
Tax residence is determined by various factors and influences whether – and what type – of expatriate income is taxable in a certain country
ATOZ Tax Advisers
On 8 August, the draft law (the "draft law") implementing the EU Directive 2017/952 of 29 May 2017 ("ATAD 2") amending Directive (EU) 2016/1164
DLA Piper
On 2 July 2019, the Luxembourg Parliament (Chambre des Députés) has voted to approve the Bill of Law No. 7390 ratifying the new double tax treaty between France and Luxembourg and its protocol.
ELVINGER HOSS PRUSSEN, société anonyme
The law approving the new double tax treaty and its additional protocol ("New DTT") signed on 20 March 2018 by the governments
Arendt & Medernach
The provisions that are expected to have the most significant impact in particular on cross border investments and the main outstanding points that need clarification are summarised
TMF Group
Foreign intermediate holding companies need to assess the impact of recently announced widening of the Dutch anti-abuse tax legislation in response to landmark ECJ rulings.
Eurofast Global Ltd
Romania is a place where you should focus next if your business or your clients need a holding structure.
Gorodissky & Partners
The Multilateral Convention to Implement Tax Treaty-Related Measures to Prevent Base Erosion and Profit Shifting of 24 November 2016 - also known as the Multilateral Instrument (MLI)
DLA Piper
On July 24, 2019, the French Digital Services Tax (DST) became law (law n°2015-759 dated July 24, 2019). The new tax is effective as of January 1, 2019.
DAC Beachcroft LLP
A recent judgment in Evans v PricewaterhouseCoopers LLP [2019] considers the question of when a limitation period runs in circumstances where tax liability is contingent on a future event...
Dentons
On June 28, 2019, the Dutch State Secretary of Finance published a revised decree revising the ruling policy on the basis of which advance certainty
DLA Piper
On 8 August 2019, Ukraine deposited its instrument of ratification of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI).
Andersen Tax
Non-US investors are subject to different treatment on their US investments, depending on whether the investor is an individual, company or trust.
DLA Piper
On July 16, 2019, the US Senate ratified a new protocol that amends the 2013 Double Taxation Treaty signed between the US and Spain.
Gibson, Dunn & Crutcher
Recent tax measures adopted, or contemplated, by States which target foreign investors may violate investment treaty obligations, including national treatment, and fair and equitable treatment obligations.
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ATOZ Tax Advisers
On 8 August, the draft law (the "draft law") implementing the EU Directive 2017/952 of 29 May 2017 ("ATAD 2") amending Directive (EU) 2016/1164
DLA Piper
On July 16, 2019, the US Senate ratified a new protocol that amends the 2013 Double Taxation Treaty signed between the US and Spain.
TMF Group
Tax residence is determined by various factors and influences whether – and what type – of expatriate income is taxable in a certain country
C.Savva & Associates Ltd
A Tax Treaty, in general terms, is an agreement between two or more jurisdictions that regulates the tax amount that an individual or a company must pay, so they are not taxed twice on the same type of income.
Gibson, Dunn & Crutcher
Tax authorities around the world are trying to understand the fundamental drivers of the digital transformation of the global economy, with the
Andersen Tax
Non-US investors are subject to different treatment on their US investments, depending on whether the investor is an individual, company or trust.
Prager Dreifuss
As one of the BEPS project's antitax avoidance measures, the OECD has developed a so called multilateral instrument which has been signed by 87 jurisdictions so far. The purpose of the MLI
Dixcart
Malta has a network of over 70 double tax treaties.
DLA Piper
On July 24, 2019, the French Digital Services Tax (DST) became law (law n°2015-759 dated July 24, 2019). The new tax is effective as of January 1, 2019.
Arnone & Sicomo
Double taxation refers to those cases where two different countries are entitled to impose taxes on income produced within their territories by the same subject.
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