LATEST ARTICLES
Bermuda
Kroll HK Ltd
Mathew Clingerman, Managing Director in Kroll's Restructuring practice, based out of Bermuda, has created a client advisory on Bermuda's Corporate Income Tax Act 2023...
British Virgin Islands
Harneys
The Order is effectively subsidiary legislation to the BVI's Mutual Legal Assistance (Tax Matters) Act 2003 (the MLAT). The Order was made on 20 March 2024 and was Gazetted and came into force on 28 March 2024.
Cayman Islands
Harneys
In March 2024, the Cayman Islands' Department for International Tax Cooperation (DITC) issued a bulletin containing important updates regarding the Common Reporting Standard (CRS)...
Cyprus
McMillan Woods
Η τροποποίηση αφορά την παράγραφο 3 του Πίνακα Γ του Πέμπτου Παραρτήματος με βάση την οποία υπό πρ&#
McMillan Woods
The amendment concerns paragraph 3 of Table C of Schedule Five on the basis of which, under conditions referred to in the said paragraph, it grants the right to main residence buyers to request the reduced rate of 5% instead of the standard 19% rate.
KPMG in Cyprus
Following the publication in the Government Gazette on 12 April 2024 of Law N.45(I)/2024, increased capital allowances will be granted on capital expenditure incurred during the tax years 2023-2026 ...
McMillan Woods
When issuing invoices for both EU and non-EU transactions, there are specific VAT rules that your Cyprus company needs to be aware of to ensure compliance.
McMillan Woods
In Cyprus, a company is required to register for VAT (Value Added Tax) with the tax authorities when its taxable turnover exceeds or is expected to exceed €15,600 within a 12-month period.
Gibraltar
The Sovereign Group
Whether you represent a company looking for a tax efficient investment location or an international business seeking a strategic UK presence, Gibraltar offers a range of features and benefits for establishing a corporate entity.
Luxembourg
Loyens & Loeff
On 25 April 2024, the Administrative Court of Luxembourg issued two final judgments dealing with the application of the general anti-abuse...
Malta
Finance Malta
Malta's fiscal unity regime stands as an innovative measure of tax efficiency, offering a host of benefits to groups of companies. From simplified tax management to enhanced...
Finance Malta
The Court of Justice of the European Union (the "CJEU") in Case C-442/22, Dyrektor Izby Administracji Skarbowej w Lublinie, has ruled on the basis of Article 203...
Fenech & Fenech Advocates
The most notable local development from a VAT /tax perspective in the realm of superyachts is undoubtedly the introduction of a special 12% VAT rate on charters commencing in Malta.
The Sovereign Group
With a potential internal market of 450 million consumers, the European Union is one of the biggest markets in the world.
Finance Malta
Legal notice LN32 of 2024 entitled ‘The European Union Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups Regulations 2024.
European Union
Loyens & Loeff
Luxembourg has several forms of entities with separate legal personality. Businesses generally incorporate an entity with limited...
Worldwide
Y. Vasiliou & Co LLC
The elimination of the non-domicile status has long been a divisive topic in the British tax system. The non-domicile status, sometimes called "non-dom" refers to an individual person's tax...
Loyens & Loeff
US fund managers usually rely on a Luxembourg investor facing "sleeve" to accommodate their fund-raising efforts in the EU.
Harneys
On 2 April 2024, the BVI International Tax Authority (ITA) published version four of its economic substance rules and explanatory notes (the Rules)...
Loyens & Loeff
US Fund Managers ("USFM") usually rely on the Luxembourg special limited partnership ("SLP") as a fund vehicle to raise capital in the EU.
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