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Europe
Sales Taxes: VAT, GST
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.
Eurofast
Cypriot taxpayers will be pleased to hear that the settlement of overdue taxes – by providing a relief on penalties and interest – incurred up to the year 2015...
Czech Republic
Kinstellar
The proposal is largely based on a rejected draft of an EU "Digital Services Tax" directive and imposes tax liability in relation to three specific activities of digital service providers.
European Union
Proskauer Rose LLP
On 7 February 2020, HMRC confirmed that the new private sector IR35 rules will only apply to payments made for services provided on or after 6 April 2020.
DLA Piper
The Advocate General opinion in Case C-276/18: KrakVet involved the place of supply rules for goods. The basic rule is that where goods are dispatched or transported by the supplier, the place...
WH Partners
Ramona Azzopardi, Gaby Zammit and Andrew Padovani look at the opportunities for UK financial services companies to use Malta as their European base following their exit from the EU.
Ireland
Vistra
In February 2020 the Dutch CLO market received news that the existing exemption on VAT for investment firms is no longer applicable to transactions involving CLOs.
Kazakhstan
GRATA International
As follows from our previous alert, the new rules on issue and circulation of accompanying notes in respect of goods were published on 31 December 2019.
GRATA International
Как мы сообщали ранее, 31 декабря 2019
Malta
Camilleri Preziosi Advocates
A number of efforts have been undertaken by the Government of Malta to assist various business enterprises currently experiencing financial strain owing to the COVID-19 instability...
Netherlands
Ocorian
The move will impact investor equity returns and calls into question the Netherlands as a location of choice for CLO and collateralized debt obligation investors.
Dentons
On February 19, 2020, the OECD published a draft policy document called "Model rules for Reporting for Platform Operators with respect to Sellers in the Sharing and Gig...
Turkey
Balcıoğlu Selçuk Ardıyok Keki Attorney Partnership
Turkey, who recently introduced digital services tax by following the footsteps of other European countries, published the secondary legislation regulating the implementation of digital services tax.
CottGroup
There have been certain changes in Value Added Tax General Application Communiqué with The Communiqué on Amending Value Added Tax General Application Communiqué (Serial No. 30).
UK
Cooley LLP
The UK Government announces deferral until 2021 of VAT payments for the next three months, and six month deferral of 31 July 2020 self-assessed income tax due from self-employed.
Cadwalader, Wickersham & Taft LLP
The Chancellor of the Exchequer delivered the United Kingdom ("UK") Budget for 2020 on 11 March 2020.
Hogan Lovells
Here is a brief summary of the measures in the March 2020 Budget which are relevant to the Real Estate sector.
Ukraine
Redcliffe Partners
Due to the outbreak of COVID-19, the Ukrainian Parliament adopted Law No 3220 dated 16 March 2020 "On amendments to the Tax Code and other legislation...
Worldwide
TMF Group
AI, increasingly the weapon of choice against tax crime, offers rich opportunities for companies to manage their tax liabilities and demands transformation in how companies manage their tax data.
PwC Cyprus
Following signature jurisdictions should each complete their own domestic process to ratify/accept/approve the MLI.
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