Mondaq Europe: Tax
Eurofast Global Ltd
In Greece, an individual who has moved abroad must file an application to the local authorities in order to demonstrate a new address should they wish to change their status from resident to non-tax resident.
Elias Neocleous & Co LLC
The Cyprus Tax Department has announced that with effect from 20 September 2018 corporate income tax returns for the tax year 2017 may be submitted online through the Taxisnet portal.
Elias Neocleous & Co LLC
Apart from implementation of EU directives, amendments to the Cyprus tax laws are generally infrequent.
August & Debouzy
Dans deux décisions définitives du 20 juin 2018 de la Cour administrative d'appel de Paris, la procédure d'agrément exigée pour l'application du régime de faveur à un apport dont la qualification de branche complète ...
We are pleased to provide you with a summary of the most important provisions of the draft French Finance Bill for 2019 (Draft) which is currently before the French Parliament.
KCG Partners Law Firm
According to an amendment to the Hungarian Corporate Income Tax Act approved in July 2018, taxpayers may be eligible for higher tax allowance in connection with an investment project...
Arthur Cox
The Japanese operating lease with call option goes where banks fear to tread. By Caroline Devlin, partner, co-head of tax and leasing, and Laura Cawley, associate, aviation group, of Irish law firm Arthur Cox.
Budget 2019, announced on 9 October 2018, is aimed at delivering a balanced budget which will build strength and resilience for the future, with significant investment in housing, Brexit preparation, the health service...
Alliott Group (International)
Any international trading group aiming to minimise tax on income flow must carefully consider the location of their holding company.
KPMG Malta
Malta has a competitive tax system including, among others, full imputation, tax refund, participation exemption and notional interest deduction.
KPMG Malta
Country by Country Reporting (CbC) was introduced to Malta by L.N. 400 of 2016 and subsequently revised by L.N. 344 of 2017. It
TMF Group
In June of 2018, The Parliament of Curaçao has approved new legislation that has made significant changes in the General Ordinance on National Taxation, the Profit Tax Ordinance 1940 and the National Ordinance.
Akin Gump Strauss Hauer & Feld LLP
Switzerland's privileged taxation of companies is no longer in line with international standards.
Baer & Karrer
Within the framework of the lump-sum taxation regime, Switzerland offers certain individuals the opportunity to be taxed based on their annual living expenses instead of their worldwide income and wealth.
TMF Group
Preferential regimes for holding, domicile and mixed companies will be abolished and taxes reduced. Now is the time to review your Swiss operations.
Hewitsons LLP
The donor, now aged 72, suffers from dementia and needs full time care. She lives in a care home which is privately paid for and is agreed by all parties to lack capacity to make decisions about making gifts.
Proskauer Rose LLP
In George v HMRC, the FTT decided that they could not apply the equitable principle that "equity looks on that as done which ought to be done" to impute voting rights to shares for the purpose of a shareholder...
A number of countries offer ‘remittance basis of taxation' regimes to attract wealthy individuals to re-locate from other countries, such as Russia.
TMF Group
Missed the VAT news? Here's a summary of key developments in Europe and the Middle East over the past month.
Elias Neocleous & Co LLC
On 2 October 2018 the committee of European Union finance ministers agreed to remove the Pacific island of Palau from the EU list of non-cooperative tax jurisdictions not meeting required standards of transparency and good practice.
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Wright Hassall LLP
Since our first article about the 2019 Loan Charge, we have received a number of enquiries and common issues have appeared.
TMF Group
More than 50% of global companies have either already consolidated their Finance and Accounting functions to a shared service centre, or are considering doing so.
Ozogul Yenigun & Partners
The Omnibus Law numbered 7146 ("Omnibus Law") was published in Official Gazette number 30498 on 03 August 2018.
TMF Group
In most European countries, public entities are subject to IFRS and must prepare their accounts accordingly. While local GAAP is aligned to IFRS, it is here and in taxation that key differences emerge.
On September 18, 2018 the Dutch government released the Budget 2019 containing its Tax Plan 2019 with certain amendments to Dutch tax law.
KPMG Luxembourg
In 2014, a tax circular became effective in Luxembourg, aiming to attract skilled employees to the country.
Brodies LLP
The current approach to CGT on property in the UK is complex. There is a divergence in the treatment of residents and non-residents in respect of non-residential property.
As of May 25, 2018 the Article 29 Working Party ceased to exist and has been replaced by the European Data Protection Board (the EDPB).
Akin Gump Strauss Hauer & Feld LLP
In Switzerland, foreign wealthy families often benefit from special tax deals: lump-sum taxation or forfait fiscal in French.
It is fair to say that, if the UK commercial real estate sector was a glass, it would be very difficult to determine whether it was half full or half empty.
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