On 27 October 2020 the CTA issued Implementing Directive No. 04/2020, which clarifies the application of the Cyprus Income Tax Law provisions (Article 2) related to tax residency and PE during the COVID-19 crisis.
ATOZ Tax Advisers
On 1 December 2020, the Luxembourg tax authorities issued Circular L.I.R. n°147/2, 166/2 and Eval. N°63 ("Circular") related to the application of the EU Parent Subsidiary Directive ("PSD") to...
On November 6, 2020, the German Ministry of Finance (BMF) issued a circular (the "Circular") interpreting a long-ignored provision of German tax law confirming that German income tax applies...
This brief guide has been prepared by the finance team at Carey Olsen for the purpose of giving clients and professional intermediaries a general overview of Guernsey property unit trusts, now commonly referred to as "GPUTs".
Like other offshore jurisdictions, Guernsey introduced economic substance requirements at the beginning of last year in order to address concerns by the EU Code of Conduct Group on Business Taxation.
This country-specific Q&A provides an overview of tax laws and regulations applicable in Ireland.
Jersey property unit trusts (JPUTs) remain a popular choice of vehicle for investment and fund structures that hold UK real estate and we have continued to see a flow of instructions to establish new JPUTs, ...
ATOZ Tax Advisers
The last couple of months have been atypical and unprecedented, evolving in ways none of us could have imagined. Public health and economic development concerns have become the most important priority across the world.
Arendt & Medernach
You are cordially invited to our October 29th online event, the second in our NY Webinar Series, which will focus on ATAD 1 and 2: Where do we stand?
An Amendment to the Convention of 28 June 1993 between the Grand Duchy of Luxembourg and the Russian Federation regarding the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to ...
The world is changing, and we witness this every day—the way in which we do business today is far away from anything we could have imagined even 10 years ago
Rato & Cortés, Sociedade de Advogados, SP, RL
Non-habitual resident (NHR) is a special status aiming to attract professionals who carry out activities with high added value or intellectual property, who are not residents of Portugal as well as individuals benefiting from ...
Окончательно приняты поправки к Налоговому кодексу Российской Федерации, касающ&
The Ministry of Treasury and Finance Revenue Administration has issued the "General Communique on Inclusion of Certain Assets in the Economy" ("the Communique") in the Official Gazette No. 31318 on November 28, 2020.
Türkiye'de de yatırımları teşvik etmek suretiyle ekonomik kalkınmayı artırmayı amaçlayan pek çok kanuni düzenleme yer almaktadır.
Gelişmiş ve gelişmekte olan ekonomilerde üretimin, istihdamın, ihracatın artırılması, bölgesel gelişmenin sağlanması, AR-GE kapasitesinin artırılarak yeni teknolojilerin geliştirilmesi, uluslararası boyutta firmaların rekabet ...
Balcioglu Selçuk Ardiyok Keki Attorney Partnership
It has been many years since pioneers such as Karl Benz and Henry Ford have introduced us with a shiny metal cart on four big wheels and a motorized engine that we came to know as the automobile.
The Law on Restructuring of Certain Receivables and Amendment of Certain Laws ("Law") was published in the Official Gazette dated 17 November 2020 and numbered 31307.
Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda Değişiklik Yapılması Hakkında Kanun ("Kanun") 17 Kasım 2020 tarih ve 31307 sayılı Resmî Gazete'de yayımlandı.
Family trusts have featured strongly in estate planning for many years, but more recently the family investment company has come to light for its own tax advantages.