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Eurofast
UK Nationals residing in Cyprus and receiving a pension from the UK have benefited by the original Double Tax Treaty signed between Cyprus and the UK in 1974 and amended in 1980...
Cadwalader, Wickersham & Taft LLP
The United Kingdom left the EU on 31 January 2020.
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
Proskauer Rose LLP
At the end of February, the Court of Justice of the European Union (CJEU) issued two judgments addressing the circumstances ...
UK
Cleary Gottlieb Steen & Hamilton LLP
The unprecedented restrictions on travel caused by the COVID-19 crisis may have an impact for non-UK companies who are seeking to be, or not to be, UK tax resident. This note considers that impact...
Cooley LLP
Travel restrictions due to COVID-19 are having an unprecedented impact on the way that many businesses operate.
Proskauer Rose LLP
In these testing times the ramifications of COVID-19 continue to be felt in every area of personal and corporate life.
Mayer Brown
Those investments consisted contributions of over €200 million through the purchase or importation of machinery, raw materials, lands, buildings, equipment and means of transportation for food production facilities.
DLA Piper
On October 9, 2019, the Secretariat of the Organisation for Economic Cooperation and Development (OECD) released a consultation document outlining a "Unified Approach" for nexus and profit allocation
DLA Piper
On September 16, 2019, the OECD released the 2018 mutual agreement procedure (MAP) statistics, covering all the 89 members that joined the Inclusive Framework (IF) prior to 2019.
Withers LLP
The tax rules for UK residential properties have substantially changed over the last 6 years, reducing the appetite for investment in UK real estate by foreigners.
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 6 April 2019, the UK's far-reaching tax regime on offshore receipts in respect of intangible property (ORIP) came into effect
Dentons
In recent years, the traditionally limited pool of lenders into JOLCOs has widened, from consisting mainly of Japanese banks and the Tokyo branches of non-Japanese banks, to include overseas lenders from...
Fiduciary Group
A case study followed to better understand how in practise it could be applied.
Worldwide
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.
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.
Withers LLP
The protocol proposing to amend the United States Tax Treaty with Switzerland was cleared by the US Senate Foreign Relations Committee on June 25, 2019.
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