LATEST ARTICLES
Bahamas
ParrisWhittaker
We reported recently on the forthcoming corporate income tax that the government in the Bahamas is well on the way to introducing – but there have been strong calls for a rethink.
Cyprus
S&A
On April 3, 2024, the Cyprus Tax Department published a new set of FAQs (from 17 to 24), aimed at clarifying specific aspects of Articles 33 and 33C of the Income Tax Law (ITL).
McMillan Woods
Cyprus has an extensive network of double tax treaties with various countries, which can help in reducing or eliminating double taxation. Take advantage of these treaties to minimize your tax liabilities.
KPMG in Cyprus
On 3 April 2024, the Cyprus Tax Department released additional frequently asked questions ..
KPMG in Cyprus
On 23 February 2024, the Cyprus Tax Department ("CTD") published a letter extending the deadline for the submission of the 2022 Income Tax Return ...
S&A
In continuation of our article issued in September 2023, in an important announcement on February 1, 2024, the Cyprus Tax Department has paved the way for a significant shift in the tax landscape...
Oneworld Ltd
On 1 February 2024, the Cyprus Tax Department ("CTD") issued a Circular with retrospective effect as of 1 January 2022 and onwards, announcing the increase of the materiality threshold...
Eurofast
In response to recent developments by the Cyprus Tax Department, Transfer Pricing regulations are undergoing significant changes, as per the circular issued on February 1, 2024.
Malta
Camilleri Preziosi Advocates
Donald Vella, Kirsten Debono Huskinson and Gabriella Chircop have contributed, once again, the Malta Chapter to the Corporate Tax 2024 Global Practice Guide, published by Chambers and Partners.
PwC Malta
An amendment has been made to the Maltese Transfer Pricing Rules ("TP Rules") whereby a sunset clause to the grandfathering provision has been introduced.
WH Partners
On 19th January 2024 the Commissioner for Tax and Customs ('CfTC') issued interpretative guidelines in terms of Article 96(2) of the Income Tax Act which are to be read in conjunction...
KPMG Malta
The Malta Tax and Customs Administration published Guidelines in relation to the Maltese Transfer Pricing Rules. The guidelines can be accessed from here...
United Arab Emirates
Nexdigm Private Limited
The UAE Corporate Tax Law (CT Law) is effective for any financial year beginning on or after 1 June 2023 (i.e., for a company following calendar year, the first tax year would be 1 January 2024 to December 2024).
Nexdigm Private Limited
The UAE has long been known for its business-friendly environment, characterized by a lack of corporate and personal tax.
European Union
Arendt & Medernach
VAT and transfer pricing have always had an ambiguous relationship, which has led to uncertainty for businesses and stakeholders with regard to what are known as the Transfer Pricing Adjustments (TP Adjustments).
Loyens & Loeff
Pillar Two is a groundbreaking international tax framework that imposes a 15% minimum taxation to multinational enterprises in each country where they operate.
Loyens & Loeff
An increase in disputes between companies and tax authorities-kicking off in 2015 with the European Commission intervention in the Fiat case-has come to define the current era of corporate tax.
Matheson
The Irish Revenue Commissioners ("Revenue") issued an ebrief on 4 December 2023 regarding the publication of an updated manual on section 112B of the Taxes...
Arendt & Medernach
2023 was another year rich in tax developments in Luxembourg and Europe. In a difficult economic environment and a tense geopolitical context, the European institutions...
Loyens & Loeff
Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics. This Snippet describes Luxembourg transfer pricing (‘TP')...
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