Mondaq Europe: Tax > Tax Treaties
Wolf Theiss
Since January 2019, a new double taxation treaty between Austria and Japan is applicable, replacing the former treaty dating back to 1961.
Wolf Theiss
The double taxation treaty concluded between Austria and Germany contains a special provision deviating from the OECD Model Convention on the tax treatment of remunerations for employees living and working across the border ...
Wolf Theiss
Right on time before the start of the summer season, the Austrian Ministry of Finance dealt with the question whether services performed on a sailing boat located in Croatia may constitute a permanent establishment ...
G. Vrikis & Associates LLC
The DTT is generally based on the OECD Model Double Tax Convention framework.
Elias Neocleous & Co LLC
There has been a recent upsurge in interest from Africans wanting to do business in Cyprus and, in particular, from South African citizens through diverse opportunities of investment.
Dentons
On July 11th, the French Senate gave its final approval on the implementation of a new Digital Services Tax (the "DST") that has been in discussion at parliamentary level since March.
Fiduciary Group
A tax treaty between the United Kingdom and the Kingdom of Spain regarding Gibraltar has been agreed on the 4th of March.
TMF Group
Tax residence is determined by various factors and influences whether – and what type – of expatriate income is taxable in a certain country
DLA Piper
On 2 July 2019, the Luxembourg Parliament (Chambre des Députés) has voted to approve the Bill of Law No. 7390 ratifying the new double tax treaty between France and Luxembourg and its protocol.
ELVINGER HOSS PRUSSEN, société anonyme
The law approving the new double tax treaty and its additional protocol ("New DTT") signed on 20 March 2018 by the governments
Arendt & Medernach
The provisions that are expected to have the most significant impact in particular on cross border investments and the main outstanding points that need clarification are summarised
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.
Eurofast Global Ltd
Romania is a place where you should focus next if your business or your clients need a holding structure.
Gorodissky & Partners
The Multilateral Convention to Implement Tax Treaty-Related Measures to Prevent Base Erosion and Profit Shifting of 24 November 2016 - also known as the Multilateral Instrument (MLI)
DAC Beachcroft LLP
A recent judgment in Evans v PricewaterhouseCoopers LLP [2019] considers the question of when a limitation period runs in circumstances where tax liability is contingent on a future event...
Dentons
On June 28, 2019, the Dutch State Secretary of Finance published a revised decree revising the ruling policy on the basis of which advance certainty
DLA Piper
On 6 April 2019, the UK's far-reaching tax regime on offshore receipts in respect of intangible property (ORIP) came into effect
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).
Gibson, Dunn & Crutcher
Recent tax measures adopted, or contemplated, by States which target foreign investors may violate investment treaty obligations, including national treatment, and fair and equitable treatment obligations.
Withers LLP
The protocol proposing to amend the United States Tax Treaty with Switzerland was cleared by the US Senate Foreign Relations Committee on June 25, 2019.
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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
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.
DLA Piper
On 6 April 2019, the UK's far-reaching tax regime on offshore receipts in respect of intangible property (ORIP) came into effect
DAC Beachcroft LLP
A recent judgment in Evans v PricewaterhouseCoopers LLP [2019] considers the question of when a limitation period runs in circumstances where tax liability is contingent on a future event...
Mandaris
Although the smallest member of the European Union (EU), Malta is a leading European financial centre and is one of the most cost-effective onshore jurisdictions in Europe to form a company.
Arendt & Medernach
The provisions that are expected to have the most significant impact in particular on cross border investments and the main outstanding points that need clarification are summarised
Dixcart
Malta has a network of over 70 double tax treaties.
Dentons
On July 11th, the French Senate gave its final approval on the implementation of a new Digital Services Tax (the "DST") that has been in discussion at parliamentary level since March.
Gibson, Dunn & Crutcher
Recent tax measures adopted, or contemplated, by States which target foreign investors may violate investment treaty obligations, including national treatment, and fair and equitable treatment obligations.
Elias Neocleous & Co LLC
There has been a recent upsurge in interest from Africans wanting to do business in Cyprus and, in particular, from South African citizens through diverse opportunities of investment.
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