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Europe
Corporate Tax
Cyprus
Areti Charidemou & Associates LLC
An individual is a tax resident in Cyprus for income tax purposes if he/she stays physically in Cyprus for a period or periods exceeding 183 days in aggregate during a tax year.
European Union
Kinstellar
The countdown to the election of the new European Commission has begun.
GANADO Advocates
In response to a request for a preliminary ruling from the Supreme Court of Netherlands, the Court of Justice of the European Union (Seventh Chamber) delivered its opinion on the 30 January 2020, regarding the important issues between, ...
France
August Debouzy
Alors que la croissance française était en hausse de janvier à mi-février, un ralentissement très brutal a été constaté dès le déclenchement de l'épidémie et a fortiori depuis le début du mois de mars
Guernsey
Ogier
In light of the Coronavirus (COVID-19) pandemic, the Director of the Revenue Service in Guernsey has indicated that it will take a pragmatic approach in applying Guernsey's economic...
Jersey
Ogier
In light of the coronavirus (COVID-19) pandemic, the Comptroller of Revenue in Jersey has issued guidance to reassure companies which are temporarily unable to meet the tests set out in...
Walkers
The Government of Jersey's Comptroller of Revenue has confirmed that where companies' operating practices have to be adjusted in response to the COVID-19 pandemic, the Comptroller will not treat the company as having failed the economic substance test.
Luxembourg
NautaDutilh Avocats Luxembourg
The Luxembourg government has announced measures to support the Luxembourg economy during the coronavirus crisis.
ATOZ Tax Advisers
On Saturday 21 March 2020, the Luxembourg parliament passed the law implementing the Council Directive (EU) 2018/822 of 25 May 2018 ("DAC6") regarding the mandatory exchange of ...
ATOZ Tax Advisers
Köln-Aktienfonds Deka ("KA Deka") is an investment fund constituted under German law. It is a UCITS within the meaning of Directives 85/611 and 2009/65...
Netherlands
Intertrust
The Dutch government has announced several emergency measures to support companies affected by the outbreak of COVID-19. For our clients, the most important measures are related to tax and wage costs...
Turkey
ADMD
President Decree on the Amendment of the Decision on Disguised Profit Distribution Through Transfer Pricing entered into force after being published in the Official Gazette dated February 25, 2020 and numbered 31050.
ADMD
Transfer Fiyatlandırması Yoluyla Örtülü Kazanç Dağıtımı Hakkında Karar'da Değişiklik Yapılmasına İlişkin Cumhurbaşkanı Kararı 25 Şubat 2020 tarih ve 31050 sayılı Resmi Gazete'de yayımlanarak yürürlüğe girmiştir.
Aldag Law/Consultancy
We would like to explain main features and procedures of establishing a company in Turkey.
UK
Withers LLP
Covid-19 and the measures which have been introduced globally to delay its transmission have disrupted travel plans and marooned individuals who are unable to move freely between countries,...
Wrigleys Solicitors
As previously announced, the threshold at which National Insurance contributions will start to be paid will rise to £9,500.
Withers LLP
The race for the 2020 Democratic US presidential nomination started out with an exceptionally wide field but now, practically speaking
Cadwalader, Wickersham & Taft LLP
The Chancellor of the Exchequer delivered the United Kingdom ("UK") Budget for 2020 on 11 March 2020.
Hogan Lovells
The 2020 Budget was presented by Minister Tito Mboweni before parliament on 26 February 2020. The tax proposals for the 2020 Budget aim to support a recovery in economic growth, with some relief at the level of personal income tax. The key changes announced are:
TMF Group
Tax reform and law changes add to the complexity of keeping business operations compliant in the region.
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