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Europe
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Withholding Tax
Cyprus
Eurofast
In a recent announcement, the Cyprus Tax Department has outlined a series of changes regarding the submission of Withholding Taxes & Imports Declaration (TF7) for the year 2024...
France
Kramer Levin Naftalis & Frankel LLP
In a recent decision, the French Administrative Supreme Court ruled on the applicability of the withholding tax provided for in Article 182 A of the French Tax Code (FTC)...
Ireland
Maples Group
The Finance (No.2) Act 2023 contained a number changes that aim to give clarity around areas including capital allowances and the calculation of profits for both lessors and lessees.
Jersey
Carey Olsen
This guide to Jersey's private client sector includes commentary on tax, trusts, foundations and private wealth structures used within the jurisdiction...
Luxembourg
ELVINGER HOSS PRUSSEN, société anonyme
Although the SCS, SCSp and SCA are all "partnerships", the SCS and the SCSp are comparable to Anglo-Saxon types of partnerships...
Switzerland
Brown Rudnick LLP
In the twelve months prior to the UBS takeover, Credit Suisse had lost 75% of its value with $75 billion of customer deposits lost in the first quarter of 2023...
Bär & Karrer
Le présent signalement concerne l'arrêt du Tribunal fédéral (TF) 6B_1005/2021 du 29 janvier 2024...
Loyens & Loeff
After publishing a summary on transfer pricing rules in Switzerland (TP Paper), the SFTA has now published a website notably including a rather extensive Q&A on selected Swiss transfer pricing topics.
Turkey
Nazali
193 sayılı Gelir Vergisi Kanununa göre, gerçek kişilerin gelirleri gelir vergisine tabidir. Dar mükellefler, Türkiye'de yerleşmiş olmayan yani ikametgâhı bulunmayan ve bir takvim yılı içinde...
Kilinc Law & Consulting
In the last instalment of our series "Investment in Saudi Arabia", we discuss Saudi Arabia's tax legislation, which has been renewed in line with the Saudi Vision 2030...
UK
Dixcart UK
As of 1 January 2024, Pillar 2 (BEPS 2.0) came into effect, as recommended by the OECD, where multinational companies are subject to a global minimum tax of 15% ...
European Union
KPMG in Cyprus
Updates to the EU list of non-cooperative jurisdictions.
S&A
On the 20th of February 2024, the Council of the European Union undertook a significant update to the EU List of non-cooperative jurisdictions for tax purposes (EU List).
Loyens & Loeff
Does Pillar Two really matter for the real estate sector? The scope of application is broad, the real estate related exclusions are not straight-forward...
Matheson
In December each year an annual Finance Act is passed by the Irish Parliament enacting substantive changes to tax law.
Worldwide
Dixcart Group Limited
The global tax landscape is shifting dramatically with the implementation of Pillar II, a key piece of the OECD's Inclusive Framework on BEPS (Base Erosion and Profit Shifting).
Dixcart UK
In this scenario, an international private client, let's call him John, a UK resident in his early 70s and a widower, found himself confronted with a substantial Inheritance Tax (IHT) bill.
Dixcart Group Limited
Portugal has emerged as a popular destination for expats and retirees, enticing with its sunshine, beaches, and relaxed lifestyle.
Dixcart Group Limited
Portugal's sunshine and relaxed lifestyle attract many aspiring entrepreneurs. However, before plunging into self-employment, understanding the unique tax landscape is crucial.
Dixcart UK
The reporting of benefits in kind (BiK) has transformed over the past few years. Gone are the days of paper based P11Ds, having been replaced by online reporting and the option of ‘payrolling' BiKs through payroll systems.
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