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Azerbaijan
Bureau 28a
As of 2023, the Azerbaijani Tax Code defines jurisdictions with preferential taxation as:
Cyprus
McMillan Woods
In Cyprus, a company is required to register for VAT (Value Added Tax) with the tax authorities when its taxable turnover exceeds or is expected to exceed €15,600 within a 12-month period.
KPMG in Cyprus
In the context of achieving the objectives of the European Green Deal, the Ministry of Finance proposed two new bills which might come into effect as early as April 2024.
France
Osborne Clarke
In a decision handed down on 5 February this year, CE, 5 févr. 2024, n° 469771, Société Axa Group Opérations the French Administrative Supreme Court strictly applied the provisions...
Gibraltar
The Sovereign Group
Whether you represent a company looking for a tax efficient investment location or an international business seeking a strategic UK presence, Gibraltar offers a range of features and benefits for establishing a corporate entity.
Malta
The Sovereign Group
With a potential internal market of 450 million consumers, the European Union is one of the biggest markets in the world.
Finance Malta
Legal notice LN32 of 2024 entitled ‘The European Union Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups Regulations 2024.
Netherlands
Novagraaf Group
La loi de finance 2024 a créé le statut de jeune entreprise de croissance (JEC), similaire au statut de jeune entreprise innovante (JEI) ces deux statuts offrent de nombreux avantages...
Van Doorne
In our earlier news item, we highlighted the recently published tax policy report from a Dutch independent working group consisting of top public service officials.
Van Doorne
Costs relating to an acquisition or sale of a participation ("transaction costs") are not deductible under Dutch tax law (participation exemption).
Van Doorne
Last week a Dutch independent working group consisting of top public service officials released a comprehensive report...
Russian Federation
Gorodissky & Partners
From March 2024, the procedure for the VAT payment on electronic services when such services are provided by a taxpayer from one Eurasian Economic Union...
Turkey
BDO TURKIYE (DENET YEMINLI MALI MUSAVIRLIK A.S.)
Enflasyon düzeltmesi ile öz sermaye tutarları önemli ölçüde değişmektedir.
BDO TURKIYE (DENET YEMINLI MALI MUSAVIRLIK A.S.)
Geçici vergi uygulamasına ilişkin olarak yayımlanan 217 seri no.lu Gelir Vergisi Genel Tebliğinde, yabancı paraların ve yabancı para cinsinden olan borç ve alacakların...
Nazali
Türk kamu sektörünün ilk profesyonel çağrı merkezi olan Vergi İletişim Merkezi (189), Gelir İdaresi Başkanlığının ilk erişim noktasıdır. Avrupa Birliği projesi kapsamında 2008...
BDO TURKIYE (DENET YEMINLI MALI MUSAVIRLIK A.S.)
Görünen o ki, düzeltme işlemi 2024 yılı ve sonrasında epeyce belirsizlik ve ihtilafa yol açacak…
UK
Proskauer Rose LLP
Welcome to March's edition of our UK Tax Round Up. This month has seen a number of interesting cases covering a range of issues, from the deductibility of costs against employment income...
European Union
Alvarez & Marsal
DAC6, which has introduced reporting obligations for certain cross-border tax arrangements, may very well be the most unpopular piece of tax legislation in the EU.
Matheson
Businesses have long sought clarification on the interaction of VAT and transfer pricing ("TP") rules. The uncertainty relates primarily to whether TP adjustments...
Loyens & Loeff
US Fund Managers ("USFM") usually rely on the Luxembourg special limited partnership ("SLP") as a fund vehicle to raise capital in the EU.
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