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Bahamas
Lennox Paton
This article considers the tax consequences of transferring Bahamian real property held by a company for estate planning purposes.
Cayman Islands
Dillon Eustace
The International Tax Co-Operation (Economic Substance) Law (Revised) and its associated regulations and guidance (the "Law") requires that certain entities ensure that where they receive income in respect of certain "Relevant Activities".
Cayman Finance
Tax Justice Network's distorted interpretations of the Cayman Islands' statistics get more inaccurate, further from the facts and less believable as they continue to be undermined...
Maples Group
Further to our previous update, the Department for International Tax Cooperation has issued an Industry Advisory on 12 November 2020 in relation to Economic Substance matters.
Carey Olsen
Any entity that has filed an ESN in which it confirms that it is a relevant entity carrying on a relevant activity is required to complete an ES return in the appropriate form
Collas Crill
There have been a number of recent amendments to the Common Reporting Standard (CRS) and Foreign Account Tax Compliance Act (FATCA) reporting regimes in the Cayman Islands and...
Walkers
The Department for International Tax Cooperation ("DITC") Portal is now open for CRS and FATCA purposes, as anticipated in our previous advisory and the DITC's latest industry advisory.
Ogier
Further to our earlier advisory, the new Cayman DITC Portal is now open for FATCA/CRS notification, reporting and filing purposes.
Cyprus
PwC Cyprus
On 27 October 2020 the CTA issued Implementing Directive No. 04/2020, which clarifies the application of the Cyprus Income Tax Law provisions (Article 2) related to tax residency and PE during the COVID-19 crisis.
PwC Cyprus
On 22 October 2020 the Cyprus Council of Ministers approved the Cyprus draft budgetary plan for 2021 (the "draft budget").
Premioserve
The Cyprus income tax office has recently issued the application Guidance nu 4/2020 dealing with the application of the relevant articles of the law on tax residency and PE considering Covid 19 pandemic.
Luxembourg
ATOZ Tax Advisers
The last couple of months have been atypical and unprecedented, evolving in ways none of us could have imagined. Public health and economic development concerns have become the most important priority across the world.
Loyens & Loeff
As this tumultuous year is nearing its end, it is time for our annual year-end tax bulletin. But like so many things that have happened in 2020, this version is different than what you are used to.
Arendt & Medernach
You are cordially invited to our October 29th online event, the second in our NY Webinar Series, which will focus on ATAD 1 and 2: Where do we stand?
Ogier
An Amendment to the Convention of 28 June 1993 between the Grand Duchy of Luxembourg and the Russian Federation regarding the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to ...
Arendt & Medernach
On 12 november 2020, the court of justice of the European Union ("CJEU") gave its ruling in the sonaecom case (C-42/19) with respect to entitlement to deduct the VAT incurred...
Arendt & Medernach
The 2021 draft Italian budget law provides for new interesting tax measures applicable from 1st of January 2021 that will undoubtedly enhance investments in Italian companies by European investment
Loyens & Loeff
The taxpayer in this case, Sonaecom, was a holding company that rendered VAT taxed services to some of its subsidiaries. Sonaecom intended to acquire a telecom company,...
Loyens & Loeff
On 14 October 2020, the Luxembourg government published the 2021 budget bill of law (the Bill).
Withers LLP
As the US-China tension grows, the United States has rolled out more restrictions on Chinese companies seeking IPOs in the United States.
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