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Corporate Tax
Antoniou McCollum & Co.
Cyprus offers technology companies the potential of an effective tax rate of 2.5% on profit resulting from exploitation of their intellectual property, such as computer software, patents and other intangible assets.
PHC Tsangarides LLC
Cyprus offers entrepreneurs across the world several incentives to establish companies in the country, deriving for example from its very favourable tax system as well as...
European Union
Maples Group
On 6 October 2020, it was announced that the Cayman Islands had been removed from the EU Annex I list of non-cooperative jurisdictions for tax purposes
Arthur Cox
While Finance Bill 2020 ("the Bill") includes measures to support the domestic economy during the COVID-19 crisis and in the context of Brexit, the Bill includes no fundamental changes to Ireland's...
Maples Group
On 13 October 2020, the Irish Minister for Finance delivered the Irish Budget 2021. The stated objective of the Budget is to address the twin challenges of COVID-19 and Brexit.
Ireland's Budget 2021 was presented today against the backdrop of the Covid-19 pandemic and the very real possibility of a no trade deal Brexit between the EU and the UK.
Arthur Cox
Ireland's Budget 2021 was prepared on the assumption that there will be a no-deal Brexit and no COVID-19 vaccine next year and therefore the primary focus of Budget 2021 delivered by...
Eversheds Sutherland
Ireland's corporation tax regime has long been a core part of its economic policy mix and is a long-standing anchor in respect of its offering on foreign direct investment.
In this update, we summarise what tax and employment considerations Irish employers should be aware of where employees are working or wish to work in a country other than Ireland,
Maples Group
The Irish tonnage tax regime for shipping operations was introduced in Ireland in 2003. Similar in operation to tonnage tax regimes in other countries...
Maples Group
Ireland is a leading European jurisdiction for the establishment of bond-issuing special purpose vehicles ("SPVs"), securitisation companies.
ATOZ Tax Advisers
Corporate Tax Comparative Guide for the jurisdiction of Luxembourg, check out our comparative guides section to compare across multiple countries
Altenburger Ltd legal + tax
L'obiettivo dichiarato dell'iniziativa popolare 99% consiste nell'ottenere una maggiore giustizia sociale tramite un'imposizione più alta del reddito da capitale. L'iniziativa è motivata
With 2151 numbered Decision on Hidden Income Distribution by Transfer Pricing, there have been amendments made in the General Communique Regarding Hidden Income...
"Mukimlik" kavramı kompleks firma yapılarının ve çalışma modellerinin ortaya çıkması ve sayılarının gün geçtikçe artmasıyla daha önemli ve tartışmalara daha açık hale gelmiştir.
"Mukimlik" (Residence) kavramı kompleks firma yapılarının ve çalışma modellerinin ortaya çıkması ve sayılarının gün geçtikçe artmasıyla daha önemli ve tartışmalara daha açık hale...
8.11.2007 tarihinde Resmî Gazete'de yayımlanan 1 Seri Transfer Fiyatlandırması Yoluyla Örtülü Kazanç Dağıtımı Genel Tebliği ve 06.12.2007 tarih 2007/12888 sayılı Bakanlar Kurulu Kararı...
Withers LLP
In sudden downturns and times of uncertainty – in this case, exacerbated by a pandemic situation – investors lean towards stable returns.
Shepherd and Wedderburn LLP
Following the significant increase in public expenditure as a result of the Coronavirus pandemic, speculation has been mounting as to which taxes the Chancellor, Rishi Sunak, is likely to increase in order to pay for this.
Wrigleys Solicitors
Employers cannot claim the Job Retention Bonus where the employee is under notice of termination of employment before 1 February 2021.
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