Mondaq Europe: Tax
Elias Neocleous & Co LLC
The VAT Law has been amended to provide for the reduced rate of VAT of 9 per cent to apply to non-exempt supplies provided by nursing homes.
Elias Neocleous & Co LLC
One of the Cyprus Tax Department's main current priorities is to streamline and modernise its processes and make it more convenient for taxpayers to deal with the department by facilitating electronic ...
Elias Neocleous & Co LLC
One of the Tax Department's main priorities is to streamline and modernise its processes and make it more convenient for taxpayers to deal with the department by facilitating the electronic submission...
Wolf Theiss
A Kormány 2018. június 19-én nyújtotta be 2019-es adótörvény módosítási csomagját, amely több területen is jelentős változásokat irányoz elő.
LCA Studio Legale
Tutte le novitŕ in materia di imposte dirette e indirette, accise, accertamento e riscossione, credito d'imposta per i costi di consulenza sostenuti dalle PMI che intendono quotarsi, e proroghe.
LCA Studio Legale
Sempre piů spesso l'opera d'arte č considerata un bene di lusso che puň soddisfare differenti desideri: l'interesse culturale, il godimento estetico, l'intento speculativo, il prestigio personale o sociale.
LCA Studio Legale
Č stato pubblicato, sulla Gazzetta Ufficiale del 18 giugno 2018 n. 139.
Jersey Finance Limited
A Double Taxation Agreement (DTA) has been signed between the Government of Jersey and the Government of the UK.
Arendt & Medernach
On 5 July 2018, the CJEU released a welcome decision in the Marle Participations case concerning the deduction of input VAT by a holding company on costs incurred in relation to acquisitions and sales of shares...
Perez Llorca
En el ámbito tributario tiene especial relevancia jurídica delimitar los supuestos de transmisión de bienes y los de especificación de derechos, porque existen diversos ...
Perez Llorca
En los supuestos en que la Administración Tributaria descubre la realización de unas ventas no declaradas debe regularizar el IVA y, a tal efecto ...
Perez Llorca
La normativa reguladora de los supuestos de rectificación de facturas de IVA es compleja porque afecta, en primer lugar, al adquirente de los bienes y servicios (repercutido) ...
Perez Llorca
Las entidades consultantes operan en el sector de los Contact Center prestando servicios como colaboradores externos de un mediador de seguros.
Perez Llorca
La mera solicitud de suspensión de ejecución de los actos tributarios determina la suspensión cautelar de la ejecución solicitada.
Perez Llorca
El artículo 95.Tres de la Ley del IVA establece una regla especial que permite deducir el 50% del IVA soportado en la adquisición de vehículos de turismo, ciclomotores ...
Perez Llorca
La sentencia ha sido dictada en respuesta a una cuestión planteada por el Tribunal Supremo de la República Eslovaca.
Proskauer Rose LLP
On 6 July 2018 the UK Finance Bill 2019 was published by the UK Government. The draft Finance Bill contains the details of the new regime on taxation of non-UK resident investors in UK real estate ...
Mishcon de Reya
In the April issue of Tax Aware, we talked about the Requirement to Correct (RTC).
Mishcon de Reya
The Court of Appeal had to determine whether the losses of the transferred trade could be set off against profits of Leekes' enlarged trade or should be streamed against future profits...
Proskauer Rose LLP
This case involved a taxpayer who purchased a business (the "predecessor business") and combined it with their existing business (creating the "enlarged business").
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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.
As the owner of a start-up or a crypto investor researching blockchain-friendly jurisdictions, no doubt you have already read numerous articles comparing the various crypto-friendly countries...
TMF Group
Companies operating in Russia, or looking to expand their business there, need to be aware of several accounting and tax regulatory changes which could impact their enterprise.
TMF Group
TMF Group, in association with ACCA, looks at the big issues for businesses planning to set up or expand in Germany and the tax and accounting regulations to consider.
Mishcon de Reya
The Office of Tax Simplification has published a report on savings and investment income.
KPMG Malta
The implications of VAT Grouping are several for those persons eligible to form or join a VAT Group.
Elias Neocleous & Co LLC
On 18 May 2018 Cyprus and Andorra signed a double tax agreement, which is the first between the countries. The agreement is closely based on the latest Organisation ...
Wrigleys Solicitors
The review of Inheritance Tax by the Office of Tax Simplification. In early 2018, the Office of Tax Simplification ("OTS") received a mandate from the Chancellor to carry out a review of Inheritance Tax ("IHT").
Shanda Consult Ltd
The double taxation avoidance treaty between Cyprus and Luxembourg which was signed on 8 May 2017 in Nicosia, has entered into force on 21 of May 2018 with the application of its provisions starting 1 January 2019 aiming to expand trade and economic relations between the two countries.
Prager Dreifuss
Be it in the Zug "Crypto Valley" or elsewhere, various large-scale Initial Coin Offerings or ICOs have recently been conducted in or from Switzerland. ICOs are a new instrument of raising capital...
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