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Cyprus
KPMG in Cyprus
On 19 April 2024, the Council of Ministers decided to further extend the temporary application of the zero VAT rate on specific goods, which previously fell under either the standard VAT rate of 19% or the reduced VAT rate of 5% (ΚΔΠ 138/2024).
McMillan Woods
Η τροποποίηση αφορά την παράγραφο 3 του Πίνακα Γ του Πέμπτου Παραρτήματος με βάση την οποία υπό πρ&#
McMillan Woods
The amendment concerns paragraph 3 of Table C of Schedule Five on the basis of which, under conditions referred to in the said paragraph, it grants the right to main residence buyers to request the reduced rate of 5% instead of the standard 19% rate.
McMillan Woods
The EU's One-Stop Shop (OSS) is a simplified VAT reporting and payment system for businesses involved in cross-border e-commerce transactions within the EU.
Italy
FIVELEX Studio Legale e Tributario
Il 21 febbraio 2024 è stato pubblicato in Gazzetta Ufficiale n. 43 il D. Lgs. 13/2024, at tuativo della Legge delega di riforma del sistema fiscale, in materia di accertamento tributario e concordato preventivo biennale. Il decreto è entrato in vigore il 22 febbraio 2024.
Malta
Papilio Services Limited
Value Added Tax (VAT) is an important component of the tax framework in Malta, which has an impact on local businesses and also international entities conducting business in Malta.
WH Partners
Legal Notice 231 of 2023 transposes the provisions of Council Directive (EU) 2022/542 of 5 April 2022 regarding VAT rates and amends the Eighth Schedule...
WH Partners
L.N. 231 of 2023 which transposed the provisions of Council Directive (EU) 2022/542 of 5 April 2022 as regards VAT rates amends the Eight Schedule to the VAT Act...
Finance Malta
The Court of Justice of the European Union (the "CJEU") in Case C-442/22, Dyrektor Izby Administracji Skarbowej w Lublinie, has ruled on the basis of Article 203...
Fenech & Fenech Advocates
The most notable local development from a VAT /tax perspective in the realm of superyachts is undoubtedly the introduction of a special 12% VAT rate on charters commencing in Malta.
Turkey
Nazali
27 Nisan 2024 tarihli ve 32529 sayılı Resmî Gazete'de Hazine ve Maliye Bakanlığı (Gelir İdaresi Başkanlığı)'nca yayımlanan Katma Değer Vergisi Genel Uygulama Tebliğinde Değişiklik Yapılmasına Dair.
Nazali
A forward contract is defined as a contract that gives the holder the right and obligation to buy/sell any commodity or security at a future date and at a specified price.
Nazali
2023 yılında elde edilen ve normal beyan döneminde yıllık beyanname ile beyan edilmeyen gelirler için mükelleflerin pişmanlıkla beyanname verme ve ödeme...
Nazali
TÜRKPATENT ve Marka Kurumunca 2024 Yılında Uygulanacak Ücret Tarifesine İlişkin Tebliğ (BİK/TÜRKPATENT: 2024/1), 24 Nisan 2024 tarihli ve 32526 sayılı Resmî Gazete'de yayımlanarak yürürlüğe girmiştir.
BDO TURKIYE (DENET YEMINLI MALI MUSAVIRLIK A.S.)
Sosyal Güvenlik Kurumu Başkanlığı Sigorta Primleri Genel Müdürlüğü tarafından 18/04/2024 tarihli Duyuru yayımlanmıştır.
UK
Dixcart UK
Dixcart Legal provides you with a summary of Employment Law Facts and Figures for 2024.
Osborne Clarke
The UK chancellor, Jeremy Hunt, presented his Spring Budget on 6 March 2024. In keeping with his previous fiscal events, this budget was presented as one for investment...
European Union
Maples Group
On 26 March 2024, Directive (EU) 2024/927 amending AIFMD 2011/61/EU and the UCITS Directive 2009/65/EC relating to delegation arrangements...
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).
Alvarez & Marsal
It is not an understatement to say that there have been more changes to the tax regimes in the Middle East region than anywhere else globally.
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