Mondaq Europe: Tax
PwC Cyprus
For the purposes of the Notional Interest Deduction the Cyprus Tax Authority has now announced the yield rates of the 10-year government bonds for the below countries as at 31 December 2018, i.e. the yield rates that apply for tax year 2019.
PwC Cyprus
As indicated in our Tax Update Newsletters N-5-2018 and N-16-2018 a new double tax treaty (the new DTT) between Cyprus and the UK was signed on 22 March 2018 and is effective in Cyprus as from 1 January 2019.
PwC Cyprus
The first-time double tax treaty (DTT) between Cyprus and Saudi Arabia signed on 3 January 2018 will enter into force on 1 March 2019 as per a recent update of the Cyprus Ministry of Finance.
Kaimakliotis LLC
The implementation of the Notional Interest Deduction rule in Cyprus since July 2015 has created a powerful tool to local and international organisations seeking new options to finance their operations.
Kaimakliotis LLC
Cyprus and the UAE have been close partners since the start of their bilateral relations in the 1960s.
P+P Pollath + Partners
According to the current view of the tax authorities, advertising expenditures for the placement of online advertising with foreign providers may be subject to a withholding tax of 15.825 % (incl. solidarity surcharge) on domestic clients.
SKW Schwarz
The ECJ has been invoked for a preliminary ruling by the Fiscal Court in Düsseldorf.
Article 80 of the EU VAT directive provides that member states have the discretion to take measures to combat VAT fraud or evasion.
KPMG Luxembourg
On 10 February 2016, Luxembourg and Senegal reinforced their co-operation on an international level by signing a double tax treaty.
On January 18, 2019, the Dutch Supreme Court ruled in favor of a South African company that claimed a refund of 5 percent Dutch dividend withholding tax based on the most favored nation clause in the South Africa – Netherlands tax treaty.
Perez Llorca
La regulación en materia tributaria de los distintos supuestos en los se devengan intereses de demora es claramente insuficiente, porque son muchos los supuestos imaginables que no tienen un tratamiento específico en la Ley General Tributaria.
Perez Llorca
La regulación del ICIO es poco afortunada y causa de múltiples problemas en la aplicación del impuesto.
Perez Llorca
La cuestión interpretada por el TJUE consiste en determinar si un sujeto pasivo al que no le resulta posible demostrar el importe del IVA previamente pagado mediante documentos (facturas u otros) ...
Baer & Karrer
Unlike many countries, Switzerland does not levy an interest withholding tax on interest paid on private and commercial loans (including on arm's length inter- company loans).
Baer & Karrer
A practice note published by the SFTA on 5 February 2019 adopts a highly welcome loosening of the conditions under which bonds/debentures ...
Erdem & Erdem Law
The legal procedure regarding capital decrease transactions of joint stock companies is regulated, in detail, between Articles 473 and 475 of Turkish Commercial Code No. 6102 ("TCC").
TMF Group
Operating between the United Kingdom and France, and wondering how Brexit changes your VAT obligations? Here are answers to some of the most frequently-asked questions.
MJ Hudson
I was recently invited to present at an event in Liverpool, focused on investment into businesses operating in and around the North-West.
Fenwick Elliott LLP
The construction industry enters 2019 a bit battered and bruised.
Altenburger Ltd legal + tax
The year 2018 was a challenging and interesting year for legal and tax developments affecting clients from Russia/CIS with business or personal interests in Switzerland.
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