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Bahamas
Lennox Paton
This article considers the tax consequences of transferring Bahamian real property held by a company for estate planning purposes.
Cayman Islands
Dillon Eustace
The International Tax Co-Operation (Economic Substance) Law (Revised) and its associated regulations and guidance (the "Law") requires that certain entities ensure that where they receive income in respect of certain "Relevant Activities".
Cayman Finance
Tax Justice Network's distorted interpretations of the Cayman Islands' statistics get more inaccurate, further from the facts and less believable as they continue to be undermined...
Maples Group
Further to our previous update, the Department for International Tax Cooperation has issued an Industry Advisory on 12 November 2020 in relation to Economic Substance matters.
Carey Olsen
Any entity that has filed an ESN in which it confirms that it is a relevant entity carrying on a relevant activity is required to complete an ES return in the appropriate form
Cyprus
Elias Neocleous & Co LLC
This authoritative Legal 500 tax guide is now available to view online.
PwC Cyprus
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.
PwC Cyprus
On 22 October 2020 the Cyprus Council of Ministers approved the Cyprus draft budgetary plan for 2021 (the "draft budget").
European Union
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...
ATOZ Tax Advisers
On 2 April 2020, the Court of Justice of the European Union ("CJEU") rendered a decision ("Decision") in case C-458/18, ("GVC Services") in response to a request for a preliminary ruling...
Jersey
Carey Olsen
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, ...
Luxembourg
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.
Loyens & Loeff
As this tumultuous year is nearing its end, it is time for our annual year-end tax bulletin. But like so many things that have happened in 2020, this version is different than what you are used to.
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?
Ogier
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 ...
Arendt & Medernach
On 12 november 2020, the court of justice of the European Union ("CJEU") gave its ruling in the sonaecom case (C-42/19) with respect to entitlement to deduct the VAT incurred...
Arendt & Medernach
The 2021 draft Italian budget law provides for new interesting tax measures applicable from 1st of January 2021 that will undoubtedly enhance investments in Italian companies by European investment
Loyens & Loeff
The taxpayer in this case, Sonaecom, was a holding company that rendered VAT taxed services to some of its subsidiaries. Sonaecom intended to acquire a telecom company,...
United Arab Emirates
Hamdan AlShamsi Lawyers & Legal Consultants
The FTA of the UAE has issued a Public Clarification No. VATP017 clarifying the FTA position, about interpretation of Article 55 of the Federal Decree-Law No. 8 of 2017 on Value Added Tax, regarding time-period ...
Withers LLP
As the US-China tension grows, the United States has rolled out more restrictions on Chinese companies seeking IPOs in the United States.
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