Mondaq Europe: Tax
Wolf Theiss
The Austrian Ministry of Finance recently dealt with an interesting case of dividend payments made from an Austrian corporation to the Austrian permanent establishment of a French indirect shareholder.
Wolf Theiss
On 23 October 2018, an amended double taxation treaty between Austria and the United Kingdom was concluded.
Wolf Theiss
Austria appears to have incorrectly applied a derogation in relation to the implementation of the interest limitation rule contained in the EU's Anti-Tax Avoidance Directive.
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
Wolf Theiss
Based on ECJ case, Hungarian taxpayers may have an opportunity to reclaim value added tax in case of bad debts.
Wolf Theiss
The rules on CFCs have been amended significantly.
Wolf Theiss
The tax base of the group consists of the positive tax bases of its members.
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.
On December 18, 2018 the Dutch Senate adopted the Tax Bill 2019 and the Bill implementing the European Union (EU) Anti-Tax Avoidance Directive (ATAD).
Wolf Theiss
In theory, the tax may later be refunded by tax authorities. The refund procedure has not yet been defined.
Taylor Wessing
2019 will bring some relevant law and tax amendments in Poland that also affect foreign investors (e.g. concerning MDR regulations and withholding tax).
Vergiye Uyumlu Mükellef İndirimi, Uyumlu Mükellef İndirimi, GVK, GVK'nın Mükerrer 121. Maddesi, İndirim, Vergi İndirimi.
15.03.2018 tarih ve 7101 sayılı İcra ve İflas Kanunu ve Bazı Kanunlarda Değişiklik Yapılması Hakkında Kanun ile borca batık durumdaki sermaye şirketi veya kooperatiflerin, mali darboğazı aşması ...
Sermaye artırımı birçok şirket için piyasa koşullarına uyum sağlayabilme, rakip firmalarla rekabet güçlerini artırma noktasında avantaj sağlayabilmektedir.
Grup Şirketi, Birebir Kredi Yansıtması, Köprü Kredi, Katma Değer Vergisi, Finans Hizmeti.
Shepherd and Wedderburn LLP
ADS is an additional amount of Land and Buildings Transaction Tax (LBTT) payable on the purchase of a second residence in Scotland, e.g. a second home or a buy-to-let property.
Duff and Phelps
Making Tax Digital is a key regulatory change put in place by HM Revenue and Customs (HMRC), which looks to reform and modernize the UK tax system.
Wolf Theiss
We hope you enjoyed the holidays and are now curious to read the next issue of our International Tax Newsletter.
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Khurana and Khurana
CIPA conference was organized at ITC Maurya in New Delhi on 15th November, 2018. The conference related to the Intellectual Property Rights and promoted IP practices in United Kingdom (UK),
Duff and Phelps
This Autumn, the budget will be delivered earlier than usual, on the October 29, 2018.
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
TMF Group
The risk of financial non-compliance has more than just financial and reputational consequences. It can also affect your resources, ultimately increasing the cost of doing business.
On September 18, 2018 the Dutch government released the Budget 2019 containing its Tax Plan 2019 with certain amendments to Dutch tax law.
Prager Dreifuss
So called Initial Coin Offerings ("ICO") as a new fundraising mechanisms in which new projects sell their underlying crypto tokens in exchange for e.g. Bitcoin or Ether
Anderson Strathern LLP
The Scottish Finance Secretary, Derek Mackay, presented his 2019-20 Scottish Budget this afternoon
ATOZ Tax Advisers
On 20 March, 2018, France and Luxembourg signed a new Double Tax Treaty, which was released yesterday.
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