Mondaq Offshore: Tax
The British Virgin Islands (BVI) government has enacted legislation that will require certain BVI entities carrying on specified activities to have ‘adequate substance' in the BVI.
Continuing its ongoing commitment to the development and maintenance of the very highest standards of economic and financial propriety,
TMF Group
The tax laws in Costa Rica are changing and it is important to know and understand the new obligations so your business remains compliant when operating in the country.
Elias Neocleous & Co LLC
The VAT Law of 2000 and the VAT (General) Regulations of 2001 require VAT invoices to be issued for all taxable transactions.
Elias Neocleous & Co LLC
Law 39(I) of 2018 amended the VAT Law to make VAT chargeable on the transfer of the effective right to dispose of real estate or immovable property as owner.
Michael Kyprianou & Co LLC
The franchising subsidiary controlled also two branches, one in Switzerland and one in the USA.
Elias Neocleous & Co LLC
On 18 December 2018 the Cyprus Tax Department announced that the submission deadline for country by country reports for the year ended 31 December 2017 ...
Elias Neocleous & Co LLC
The Tax Department announced on 22 November 2018 that constituent entities of Cyprus ultimate parent entities (UPEs) will not be subject to local filing in their jurisdiction of tax residence,
Elias Neocleous & Co LLC
The Cyprus Tax Department has announced an extension of the time allowed for banks and other financial institutions to submit their corporate tax returns for the tax year 2017.
ATOZ Tax Advisers
Structures involving double non-taxation are being restricted. The EU will extend restrictions applying in case of mismatch situations from pure EU-to-EU hybrids to EU-to-non-EU hybrids.
H.M Government of Gibraltar has today published in the Gibraltar Gazette the Income Tax 2010 (Amendment No. 3) Regulations 2018 which transposes into the Income Tax Act 2010 Council Directive (EU) 2016/1164 ...
Carey Olsen
Guernsey's rules on corporate tax residence changed at the beginning of 2019 following amendments to its existing tax law brought into effect by a combination of the Income Tax
ATOZ Tax Advisers
This narrow interpretation of the VAT directive by the CJEU should entail far-reaching consequences for Luxembourg financial and insurance players having implemented an IGP.
ATOZ Tax Advisers
On 7 June 2017, at the official signing ceremony, Luxembourg signed the Multilateral Instrument aiming to implement the tax treaty-related measures deriving from the OECD Base Erosion and Profit Shifting Project.
ATOZ Tax Advisers
On 11 October 2017, Finance Minister Gramegna presented the 2018 budget to the Parliament.
ATOZ Tax Advisers
This morning, Prime Minister Bettel gave his annual speech on the state of the nation. During the speech, the introduction of a new IP (intellectual property) tax regime was announced.
ATOZ Tax Advisers
On 29 November 2017, the Luxembourg tax authorities released the highly anticipated circular on stock option/warrant plans
ATOZ Tax Advisers
On 27 December 2016, the Luxembourg tax authorities released a new circular (the Circular) on the tax treatment of intra-group financing activities.
ATOZ Tax Advisers
On 30 September 2016, the Luxembourg VAT authorities released the long-awaited Circular on the VAT treatment applicable to directors' fees.
Morgan & Morgan
The regulation of Transfer Pricing is one of the mechanisms through which the Directorate General of Revenue (DGI) seeks to avoid the erosion of the tax base.
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ATOZ Tax Advisers
Yesterday, the Luxembourg draft law implementing the EU Anti-Tax Avoidance Directive ("ATAD") was passed by the Parliament.
ATOZ Tax Advisers
As the former IP regime, the new regime applies to all Luxembourg taxpayers.
ATOZ Tax Advisers
The UCITS has the status of Article 16C of the law on the assessment of income tax
ATOZ Tax Advisers
On 20 March, 2018, France and Luxembourg signed a new Double Tax Treaty, which was released yesterday.
Maples and Calder
In line with its commitment to provide flexible and innovative legal structures for cross border trading and investment activity, the British Virgin Islands ("BVI") ...
During the last five years the Cypriot Alternative Investment Fund (AIF) landscape has significantly changed and modernised.
The British Virgin Islands (BVI) government has enacted legislation that will require certain BVI entities carrying on specified activities to have ‘adequate substance' in the BVI.
STA Law Firm
Death is always a profoundly emotional occurrence and the time following it can be complicated and involve many laws and regulations.
Deloitte Cyprus
Το Τμήμα Φορολογίας πρόσφατα δημοσίευσε Ενημερωτικό Έντυπο που δίνει οδηγίες για τη φορολογικ&#
ATOZ Tax Advisers
Le 27 décembre 2016, l'administration des contributions directes («l'ACD ») a émis une nouvelle circulaire sur le traitement fiscal des sociétés réalisant des activités de financement intra-groupe (la « Circulaire »).
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