Mondaq Europe: Tax
A. Karitzis & Associates L.L.C
On 27 December 2018, the TAX Authority has released an interpretative circular relating to the application of the amending Act with number 39(I) of 2018 which has come into force on 1 January 2019 and relates to ...
Elias Neocleous & Co LLC
The relevant disclosure requirements must be followed by intermediaries and, in some instances, taxpayers.
TMF Group
Tax residence is determined by various factors and influences whether – and what type – of expatriate income is taxable in a certain country
ATOZ Tax Advisers
On 8 August 2019, a draft law implementing the Council Directive (EU) 2018/822 of 25 May 2018 as regards mandatory automatic exchange of information in the field of taxation in relation to reportable
ATOZ Tax Advisers
On 8 August, the draft law (the "draft law") implementing the EU Directive 2017/952 of 29 May 2017 ("ATAD 2") amending Directive (EU) 2016/1164
Ogier
On 8 August 2019, the Luxembourg Government submitted a draft law to the Parliament (the Draft Law) to implement the Council Directive (EU)
ELVINGER HOSS PRUSSEN, société anonyme
On 8 August 2019, Bill No. 7466 (the "Bill") implementing the Anti-Tax Avoidance Directive (EU) 2017/952 on hybrid mismatches ("ATAD2")
ELVINGER HOSS PRUSSEN, société anonyme
On 8 August 2019, the Luxembourg Government tabled a new Bill of Law N° 7465 (the "Bill") before the Luxembourg Parliament implementing the so-called "DAC6" into Luxembourg domestic law.
Arendt & Medernach
On 8 August 2019, the Luxembourg Government filed with Parliament Bill of Law n°7466 implementing into domestic law council directive (EU) 2017/952 of 29 may 2017 ("ATAD II").
Arendt & Medernach
The DAC 6 Bill requires certain intermediaries to report to their tax authorities cross-border arrangements that contain at least one of the hallmarks laid down in the DAC 6.
AFDO-ADV
Corporate Tax Comparative Guide for the jurisdiction of Portugal, check out our comparative guides section to compare across multiple countries
Noerr
Starting August 2019, companies are entitled to deduct a higher percentage of sponsorship expenses from their corporate income tax, i.e. 0.75%
Noerr
Subject to certain conditions, public and private companies having outstanding tax liabilities as of 31 December 2018 equal to or higher than RON 1 million may benefit
Moroglu Arseven
As per article 19 of the Law Number 7186 Amending Income Tax Law and Certain Other Laws, the provisional article 12 has been incorporated into the Corporate Tax Law numbered 5520.
Moroglu Arseven
7186 sayılı Gelir Vergisi Kanunu ile Bazı Kanunlarda Değişiklik Yapılması Hakkında Kanun ("Torba Kanun") madde 19 ile 5520 sayılı Kurumlar Vergisi Kanunu'na geçici madde 12 ("Geçici Madde 12") eklendi.
MJ Hudson
For those advising within this space, it would be instructive to undertake a full examination of the document.
Skadden, Arps, Slate, Meagher & Flom (UK) LLP
Corporate Tax Comparative Guide for the jurisdiction of UK, check out our comparative guides section to compare across multiple countries
Dentons
Відповідно до повідомлення Міністерства Фінансів України, 8 серпня 2019 до Де&
DLA Piper
On 8 August 2019, Ukraine deposited its instrument of ratification of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI).
DLA Piper
On July 16, 2019, the US Senate ratified a new protocol that amends the 2013 Double Taxation Treaty signed between the US and Spain.
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Shepherd and Wedderburn LLP
Despite significant concerns raised as to the impact on lending and on recoveries for unsecured creditors in insolvency, including from lenders and R3, the trade body for insolvency professionals...
Esin Attorney Partnership
The Law No. 7138 on the Tourism Publicity and Development Agency, published in the Official Gazette No. 30832 dated 15 July 2019, established the Tourism Publicity and Development Agency, ...
Fenwick Elliott LLP
The construction industry enters 2019 a bit battered and bruised.
Gibson, Dunn & Crutcher
Tax authorities around the world are trying to understand the fundamental drivers of the digital transformation of the global economy, with the
Duff and Phelps
The UK government published the draft clauses today for the next Finance Bill due this autumn. They addressed the main issues impacting the asset management industry as follows:
Withers LLP
The requirement to register a UK resident trust or a non UK resident trust that owns UK assets or has UK source income has been in place since January 2018.
Squire Patton Boggs LLP
Last month the government published both the results of its latest consultation on IR35 and the draft legislation.
TMF Group
Foreign intermediate holding companies need to assess the impact of recently announced widening of the Dutch anti-abuse tax legislation in response to landmark ECJ rulings.
Erdem & Erdem Law
It should be noted that the legal entity of an LLC, firstly, is responsible for the unpaid public receivables, such as tax debts, of the company.
STA Law Firm
The legislation encompassing the new regime for taxing non-residents' gains on the United Kingdom
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