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Bermuda
Carey Olsen
The economic substance standards are a global tax policy initiative driven by the Organisation for Economic Cooperation & Development (OECD) (and specifically the OECD's Forum on Harmful Tax Practices (FHTP))...
British Virgin Islands
Maples Group
The BVI ITA announced it is accepting electronic CbCR filings and FATCA / CRS deadline extensions.
Cyprus
Cosmoserve
If you are planning to invest, or have already invested, in the real estate market, there may be many benefits that can be obtained by using Cyprus as part of a property ownership structure.
PremioServe
On 2 January 2019 the Cyprus Tax department (CT) issued a circular (ΔΕ5) explaining the practice that CT will apply in relation to the documentation of a transfer pricing study.
European Union
Walkers
Council Directive (EU) 2018/822 (the "Directive" and "DAC6") imposes a new obligation on EU based "intermediaries" (as well as taxpayers in certain circumstances) to report on certain "cross-border arrangements"...
C.Savva & Associates Ltd
A series of EU measures aimed to improve how value-added tax (VAT) works for ecommerce businesses have been long in the making. The first part of the package came into force back in 2015.
ATOZ Tax Advisers
In this case, the Italian company Avir seconded one of its directors to its subsidiary company, San Domenico Vetraria. Avir issued invoices with VAT to San Domenico corresponding to the...
Guernsey
Carey Olsen
The Income Tax (Approved International Agreements) (Implementation) (Mandatory Disclosure Rules) Regulations, 2020 (the "Regulations") were passed by Guernsey ...
Luxembourg
ATOZ Tax Advisers
On 8 May 2020, the European Commission released a directive proposal amending the EU Directive on Administrative Cooperation to address the urgent need for deferring...
ATOZ Tax Advisers
In our November 2019 ATOZ blog (Upcoming FATCA - CRS Issues: What the Alternative Fund Industry Needs to Know), we noted that the Luxembourg tax authorities more frequently...
ATOZ Tax Advisers
On 30 March 2020, a draft law amending the Luxembourg corporate income tax law so as to deny, in Luxembourg, the deduction of interest and royalty expenses directed to entities in...
ATOZ Tax Advisers
On 4 March 2020, the Luxembourg tax authorities released a Circular on the CFC rules (article 164ter of the Income Tax Law) introduced as of 1 January 2019 following the implementation of...
ATOZ Tax Advisers
BlackRock Investment Management (UK) Ltd ("BlackRock") is a UK company managing both special investment funds ("SIFs" - funds eligible to receive VAT exempt management services)...
Malta
CSB Group
The Consolidated Group (Income Tax) Rules were published on 31 May 2019 through Legal Notice 110 of 2019.
Camilleri Preziosi Advocates
Back in April 2020, the Ministry for Finance and Financial Services had announced the extension of the tax deferral scheme to additionally cover taxes owed up to June 2020.
Camilleri Preziosi Advocates
In a notice issued on the 23rd of April 2020, the Commissioner for Revenue ("CfR") has made an announcement relative to the submission and payment of the TA22 regarding tax at the rate of 15% on income derived from ...
KPMG Malta
Legal Notice 135 provides for an order for the suspension of certain time-frames and deadlines laid down in the income tax, duty and VAT Acts.
KPMG Malta
The EU Commission approves requests from all Member States and the UK to temporarily waive customs duties and VAT on the import of medical equipment.
United Arab Emirates
Nexdigm Private Limited
The FTA has recently issued a public clarification under UAE VAT law that discusses the Time-frame for recovering Input Tax.
STA Law Firm
Value Added Tax (VAT) was introduced in the United Arab Emirates upon the issuance of Federal Decree Law Number 8 of 2017 and was implemented just as the year 2018 was heralded. Value Added Tax...
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