Mondaq Europe: Tax > Transfer Pricing
Kinanis LLC
The Cyprus House of Representatives has recently voted a new law transposing the provisions of the European Union Anti-Tax Avoidance Directive (the "ATAD" or "Directive") into the local legislation.
Soteris Pittas & Co LLC
In Cyprus Transfer Pricing rules are regulated by the circular issued on 30 June 2017 by the Cyprus Tax Authorities (CTA) (the "Circular") revising the transfer pricing framework for companies ...
C.D. Messios LLC
This means that any rulings issued previously on IGFTs are, unless challenged in Court, to be considered as no longer binding.
Elias Neocleous & Co LLC
The report acknowledges the exit taxation rules adopted by the EU in the ATAD I and the implementation of the BEPS action plan.
GuernseyFinance
When I arrived in Guernsey from London in 1995, it was as part of the upskilling of the insurance industry here in response to changing sensitivities of the UK taxman.
ATOZ Tax Advisers
Since June 2013, the EU Commission has been investigating the tax ruling practices of several EU Member States with a view to detect potential State aid concerns.
Antoniou McCollum & Co. LLC
Cyprus is a member of the European Union and the Eurozone. A common law jurisdiction, Cyprus provides an established, stable and solid legislative framework.
Maples Group
The Irish Government has advised that the tax treatment of Irish property funds may face further changes later this year.
ATOZ Tax Advisers
Over the last few years, transfer pricing and related documentation has become the hot topic in Luxembourg taxation in an evolving environment that is relying increasingly less on tax rulings
KPMG Luxembourg
The asset management industry in the United Kingdom is the one of the biggest in the world, while Luxembourg is often cited as a key jurisdiction ...
ATOZ Tax Advisers
The Luxembourg VAT Authorities released Circular n°790 in which they have provided some clarifications on the taxable basis to be considered in transactions involving related parties.
ATOZ Tax Advisers
The law of 21 December 2018 implements the EU Anti-Tax Avoidance Directive ("ATAD"), the aim of ATAD being to implement the BEPS (Base Erosion and Profit Shifting) ...
ELVINGER HOSS PRUSSEN, société anonyme
On 19 January 2019, the Luxembourg VAT authorities published Circular 790 ("Circular") to clarify Article 28 paragraph 3 of the Law of 12 February 1979 ...
KPMG Luxembourg
In a recent court case about transfer pricing for interest rates on intra-group loans, the court ruled in favor of the Luxembourg Tax Authorities (LTA).
Dentons
Article 80 of the EU VAT directive provides that member states have the discretion to take measures to combat VAT fraud or evasion.
ELVINGER HOSS PRUSSEN, société anonyme
On 10 January 2019, the European Commission announced the opening of an in-depth State aid investigation , focusing on transfer pricing, concerning five tax rulings issued ...
Schoenherr Attorneys at Law
Project Iceberg, launched at the beginning of this year by the Romanian tax authorities, is a giant nationwide operation to be implemented throughout 2019.
Bener Law Office
International tax structuring in the Turkish market is evolving. What are the expectations for the future?
Evris Law Firm
collecting essential taxes As Ukraine integrates with the world economy, experts say it must bring its taxation system in line with international standards and better abide by rules that are championed globally.
Sayenko Kharenko
The maximum court fee for filing a claim in tax disputes has been substantially reduced,
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Kinanis LLC
The Cyprus House of Representatives has recently voted a new law transposing the provisions of the European Union Anti-Tax Avoidance Directive (the "ATAD" or "Directive") into the local legislation.
Bener Law Office
International tax structuring in the Turkish market is evolving. What are the expectations for the future?
Maples Group
The Irish Government has advised that the tax treatment of Irish property funds may face further changes later this year.
Elias Neocleous & Co LLC
The report acknowledges the exit taxation rules adopted by the EU in the ATAD I and the implementation of the BEPS action plan.
Nazali
Alacağın değersiz hale geldiğinin yargı kararı veya kanaat verici vesikalar ile tevsiki gereklidir. Kanaat verici belge kavramı Vergi İdaresince dar kapsamlı olarak yorumlanmaktadır.
Wolf Theiss
Austria appears to have incorrectly applied a derogation in relation to the implementation of the interest limitation rule contained in the EU's Anti-Tax Avoidance Directive.
ATOZ Tax Advisers
Structures involving double non-taxation are being restricted. The EU will extend restrictions applying in case of mismatch situations from pure EU-to-EU hybrids to EU-to-non-EU hybrids.
TMF Group
If the UK cannot negotiate remain in the customs union or in the EU VAT area under a no-deal Brexit scenario, firms can expect an increase in processing time and costs.
ATOZ Tax Advisers
On 27 December 2016, the Luxembourg tax authorities released a new circular (the Circular) on the tax treatment of intra-group financing activities.
ATOZ Tax Advisers
Over the last few years, transfer pricing and related documentation has become the hot topic in Luxembourg taxation in an evolving environment that is relying increasingly less on tax rulings
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