LATEST ARTICLES
Cyprus
KPMG in Cyprus
On 23 February 2024, the Cyprus Tax Department ("CTD") published a letter extending the deadline for the submission of the 2022 Income Tax Return ...
S&A
In continuation of our article issued in September 2023, in an important announcement on February 1, 2024, the Cyprus Tax Department has paved the way for a significant shift in the tax landscape...
Oneworld Ltd
On 1 February 2024, the Cyprus Tax Department ("CTD") issued a Circular with retrospective effect as of 1 January 2022 and onwards, announcing the increase of the materiality threshold...
Eurofast
In response to recent developments by the Cyprus Tax Department, Transfer Pricing regulations are undergoing significant changes, as per the circular issued on February 1, 2024.
KPMG in Cyprus
On 1 February 2024, the Cyprus Tax Department ("CTD") published a letter updating the thresholds for preparing a Local File for the tax year 2022.
C.Kounnis & Partners
On 1st February 2024 the Tax Department has issued an announcement that in anticipation of legislative amendments on transfer pricing provisions...
Malta
Camilleri Preziosi Advocates
Donald Vella, Kirsten Debono Huskinson and Gabriella Chircop have contributed, once again, the Malta Chapter to the Corporate Tax 2024 Global Practice Guide, published by Chambers and Partners.
PwC Malta
An amendment has been made to the Maltese Transfer Pricing Rules ("TP Rules") whereby a sunset clause to the grandfathering provision has been introduced.
WH Partners
On 19th January 2024 the Commissioner for Tax and Customs ('CfTC') issued interpretative guidelines in terms of Article 96(2) of the Income Tax Act which are to be read in conjunction...
KPMG Malta
The Malta Tax and Customs Administration published Guidelines in relation to the Maltese Transfer Pricing Rules. The guidelines can be accessed from here...
WH Partners
S.L. 123.207 entitled "Transfer Pricing Rules (the ‘Rules')" has been amended by Legal Notice 9 of 2024 Transfer Pricing (Amendment) Rules, 2024 which was published on 19th January 2024.
United Arab Emirates
Nexdigm Private Limited
The UAE Corporate Tax Law (CT Law) is effective for any financial year beginning on or after 1 June 2023 (i.e., for a company following calendar year, the first tax year would be 1 January 2024 to December 2024).
Nexdigm Private Limited
The UAE has long been known for its business-friendly environment, characterized by a lack of corporate and personal tax.
BSA Ahmad Bin Hezeem & Associates LLP
The UAE has recently introduced the corporate tax law, reshaping the nation's fiscal landscape. This comprehensive article focuses on free zone persons—juridical entities within free zones...
Crowe
On 09 December 2022, the United Arab Emirates (UAE) implemented Federal Decree-Law No. 47 of 2022, commonly referred to as the Corporate Tax (CT) Law.
European Union
Loyens & Loeff
Pillar Two is a groundbreaking international tax framework that imposes a 15% minimum taxation to multinational enterprises in each country where they operate.
Loyens & Loeff
An increase in disputes between companies and tax authorities-kicking off in 2015 with the European Commission intervention in the Fiat case-has come to define the current era of corporate tax.
Matheson
The Irish Revenue Commissioners ("Revenue") issued an ebrief on 4 December 2023 regarding the publication of an updated manual on section 112B of the Taxes...
Arendt & Medernach
2023 was another year rich in tax developments in Luxembourg and Europe. In a difficult economic environment and a tense geopolitical context, the European institutions...
Loyens & Loeff
Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics. This Snippet describes Luxembourg transfer pricing (‘TP')...
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