Mondaq Europe: Tax
A further nine countries signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, at a ceremony held by the Organization for Economic Cooperation and Development.
The Ukrainian government recently submitted a draft law to the Ukrainian parliament to ratify the new double tax agreement and Protocol between Cyprus and Ukraine, which was signed on 8 November 2012.
Despite being among the smallest countries in terms of area and population, Cyprus has become one of the world’s most important financial and business centres.
Recent changes in Cypriot legislation have not had a significant impact on the international status of Cyprus as a reputable financial centre which offers one of the most attractive tax regimes in Europe and an extensive network of double tax treaties.
In accordance with the requirements of its international lenders, Cyprus has made a number of changes to tax rates.
On 14 February the Spanish ambassador and the Cyprus Minister of Finance signed a double taxation agreement between Spain and Cyprus.
Immovable property tax is payable by 30 September each year on the market value as at 1 January 1980 of all immovable property in Cyprus registered in the name of the taxpayer at the start of the year.
Article V of the protocol to the double taxation agreement between Cyprus and Russia that entered into effect on 1 January 2013 amended the definition of dividends set out in paragraph 3 of Article 10 of the DTA.
In accordance with its agreement with international lenders, Cyprus has made a number of changes to its tax rates.
The notion of "beneficial owner" has in recent years been intensely debated in Denmark.
The Mediation Committee of the German Bundestag and Bundesrat has recently proposed important changes in German tax law.
Corporate restructurings across the European Union have long been on the top of the agenda to accomplish the EU single market.
A discussion on a recently voted tax, through which the Greek parliament has introduced a simplification on which allows foreign businesses performing imports in Greece not to pay VAT upon import at the customs office.
A discussion on the recent double taxation arrangement between Guernsey and Luxembourg.
We are also pleased to announce that Matheson was recently named Irish Tax Firm of the Year 2013 by the International Tax Review.
Matheson is advising the US pharmaceutical firm Actavis on its $5.1 billion acquisition of Dublin-based Warner Chilcott.
A discussion on the advantages to filling your tax return early.
The Isle of Man concluded a Tax Information Exchange Agreement (TIEA) with the Argentine Republic on 14 December 2012.
The Supreme Court in England has today issued its judgment in the cases of Pitt v Holt and Futter v Futter.
The national law receiving the EU Directive nr. 2010/45 has extended the obligation of invoicing to exchanges not subject to VAT for lack of the territorial principle.
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Starting from January 1st 2013 new rules affecting article 21 of the Italian Republic
Presidential Decree nr. 633/1972 (know also as VAT General Law) have been enforced for the invoicing procedure.
Financial transaction taxes, also known as Tobin taxes or Robin Hood taxes, have featured increasingly in the news over the last few years.
If you are an individual moving to the UK your UK tax treatment will depend on whether you are "resident", "ordinarily resident" or "domiciled" in the UK.
In accordance with its agreement with its international lenders, Cyprus has made a number of changes to tax rates.
UK real estate, particularly prime property in London, has always attracted significant international investment.
Recent changes in Cypriot legislation have not had a significant impact on the international status of Cyprus as a reputable financial centre which offers one of the most attractive tax regimes in Europe and an extensive network of double tax treaties.
What is The Foreign Account Tax Compliance Act (FATCA)?
A further nine countries signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, at a ceremony held by the Organization for Economic Cooperation and Development.
The Budget Statement on 20 March 2013 included an unexpected announcement concerning the deductibility of loans for inheritance tax purposes.
Immovable property tax is payable by 30 September each year on the market value as at 1 January 1980 of all immovable property in Cyprus registered in the name of the taxpayer at the start of the year.
