LATEST ARTICLES
Austria
Schoenherr Attorneys at Law
In April 2024, the Austrian government presented a draft of the Grace-Period-Act aimed at assisting family businesses and SMEs in the event of a business transfer within the family.
Belgium
Loyens & Loeff
Since 1 January 2023, a mixed VAT payer which applies the real use method to determine its right to deduct input VAT is required to notify the tax authorities by electronic means (via an E-604A or E-604B respectively).
Cyprus
KPMG in Cyprus
Following the publication in the Government Gazette on 12 April 2024 of Law N.45(I)/2024, increased capital allowances will be granted on capital expenditure incurred during the tax years 2023-2026 ...
McMillan Woods
When issuing invoices for both EU and non-EU transactions, there are specific VAT rules that your Cyprus company needs to be aware of to ensure compliance.
France
Cohen & Gresser
La présentation de demandes de brutage fiscal – ou « tax gross-up » – des indemnités pouvant être réclamées lors d'une procédure d'arbitrage par les parties lésées est essentielle.
Gibraltar
The Sovereign Group
Whether you represent a company looking for a tax efficient investment location or an international business seeking a strategic UK presence, Gibraltar offers a range of features and benefits for establishing a corporate entity.
Italy
IPG Lex&Tax
Il decreto legge "PNRR", approvato dal Consiglio dei Ministri del 26 febbraio scorso e appena pubblicato in Gazzetta Ufficiale, introduce un nuovo credito d'imposta relativo...
Malta
Finance Malta
The Court of Justice of the European Union (the "CJEU") in Case C-442/22, Dyrektor Izby Administracji Skarbowej w Lublinie, has ruled on the basis of Article 203...
Fenech & Fenech Advocates
The most notable local development from a VAT /tax perspective in the realm of superyachts is undoubtedly the introduction of a special 12% VAT rate on charters commencing in Malta.
The Sovereign Group
With a potential internal market of 450 million consumers, the European Union is one of the biggest markets in the world.
Netherlands
Buren
Effective 1 January 2024, a number of changes to Dutch employment law has been implemented.
Novagraaf Group
La loi de finance 2024 a créé le statut de jeune entreprise de croissance (JEC), similaire au statut de jeune entreprise innovante (JEI) ces deux statuts offrent de nombreux avantages...
Russian Federation
Gorodissky & Partners
From March 2024, the procedure for the VAT payment on electronic services when such services are provided by a taxpayer from one Eurasian Economic Union...
Turkey
BDO TURKIYE (DENET YEMINLI MALI MUSAVIRLIK A.S.)
Enflasyon düzeltmesi ile öz sermaye tutarları önemli ölçüde değişmektedir.
UK
Withers LLP
Here are just five of the key findings and views from our interviewees. To see the full list, please read our report.
Travers Smith LLP
The 2023/24 tax year has ended so now is the time to start thinking about your annual employee share plan reporting obligations.
European Union
Alvarez & Marsal
DAC6, which has introduced reporting obligations for certain cross-border tax arrangements, may very well be the most unpopular piece of tax legislation in the EU.
Matheson
Businesses have long sought clarification on the interaction of VAT and transfer pricing ("TP") rules. The uncertainty relates primarily to whether TP adjustments...
Worldwide
Loyens & Loeff
US fund managers usually rely on a Luxembourg investor facing "sleeve" to accommodate their fund-raising efforts in the EU.
Loyens & Loeff
US Fund Managers ("USFM") usually rely on the Luxembourg special limited partnership ("SLP") as a fund vehicle to raise capital in the EU.
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