Mondaq Offshore: Tax
Deloitte Cyprus
Welcome to our 5 minute tax update broadcasted monthly. The aim of our tax webcasts is to provide a brief summary of local and international tax events impacting Cyprus.
Kinanis LLC
Cyprus has concluded the negotiations for the avoidance of double taxation with the Netherlands.
Elias Neocleous & Co LLC
Last week saw Cyprus add The Netherlands to the long list of countries with which it has signed double taxation agreements.
Elias Neocleous & Co LLC
The IP box regime's benefits are maximised if a start-up develops its qualifying assets in-house.
Areti Charidemou & Associates LLC
The Special Contribution for Defence rate on the interest income received by Cyprus tax resident domiciled individuals from corporate bonds has been reduced from 30% to 3%.
Areti Charidemou & Associates LLC
The Cyprus Parliament voted on 5 April 2019 the first implementation law in Cyprus of the EU AntiTaxAvoidance Directive (ATAD) and specifically on the following areas:
Kinanis LLC
The Court's judgement in the Danish Beneficial Ownership cases will definitely bring innovations in international taxation.
WH Partners
On 24th September 2019 Starbucks won their appeal against the European Commission's decision of 2015, over a €30 million tax fine issued by the Commission. The General Court of the European Court ...
Loyens & Loeff
The EUGC appears to accept this would be the case even if there is no arm's length principle clearly laid down in domestic law.
WH Partners
The Anti-Tax Avoidance Directive II, ATAD II [the ‘Directive'], is a new EU legislation on hybrid mismatches between EU and third countries.
McMillan LLP
The Inland Revenue Department ("IRD") issued Departmental Interpretation and Practice Notes No. 58 ("DIPN 58") on July 19, 2019 explaining the transfer pricing documentation requirements in Hong Kong.
KPMG Luxembourg
The last few years have seen some big changes in the corporate tax world – from ATAD1 & 2 and the EU Commission's anti-tax avoidance package to the recent US tax reform.
Dentons
In a nutshell, DAC6 introduces a new set of transparency measures by requiring intermediaries or, in the absence of an intermediary
KPMG Malta
Malta has introduced fiscal unity rules enabling related Maltese and foreign companies to form part of a tax group for the purposes of Maltese income tax.
KPMG Malta
KPMG's Country by Country reporting tools are based on OECD risk criteria and other factors to identify potential risk areas and jurisdictions for MNEs.
KPMG Malta
For this purpose, tax treaties have to be analysed in conjunction with the MLI.
TMF Group
When a company in Malta derives royalty income from qualifying IP rights, any income stemming from those rights is exempt from corporate tax in Malta.
Morgan & Morgan
With this new legal initiative, the taxpayers have the opportunity to clear tax debts without interests, surcharges and fines and to file forms past due without penalties.
Grant Thornton
A new decision effective from the 1st of June 2019 has been released on the maximum amount of cash VAT refunds allowed under the Tourist Refund Scheme (‘TRS')
STA Law Firm
The BEPS plan was launched during the 2008 financial catastrophe. The notion behind this launch was threefold (i) Firstly, to revise the international tax structure;
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Gardiner Roberts LLP
On August 29, 2019, Canada ratified the Multilateral Convention To Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the "Convention").
Mayer Brown
Beginning our new series on the legal issues to consider when operating abroad, Alain Farhad, Mark McMahon and Ali Auda look at Dubai
Campbells
In response to the OECD's global Base Erosion and Profit Shifting ("BEPS") initiative and EU Code of Conduct Group substance requirements modelled on BEPS Action 5 ...
Antoniou McCollum & Co. LLC
Cyprus is a member of the European Union and the Eurozone.
Antoniou McCollum & Co. LLC
On 29 March 2017, the United Kingdom notified the European Council of its intention to withdraw from the EU under Article 50 of the Treaty on the European Union (TEU).
Mandaris
Although the smallest member of the European Union (EU), Malta is a leading European financial centre and is one of the most cost-effective onshore jurisdictions in Europe to form a company.
Dixcart
During 2017 the Italian Government introduced a new tax regime: The Resident Non-Domiciled Tax Regime (also known as the "Flat Tax Regime"), with the aim of attracting high net worth individuals who want to relocate to Italy.
WH Partners
On 24th September 2019 Starbucks won their appeal against the European Commission's decision of 2015, over a €30 million tax fine issued by the Commission. The General Court of the European Court ...
Elias Neocleous & Co LLC
Last week saw Cyprus add The Netherlands to the long list of countries with which it has signed double taxation agreements.
STA Law Firm
The BEPS plan was launched during the 2008 financial catastrophe. The notion behind this launch was threefold (i) Firstly, to revise the international tax structure;
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