Mondaq Offshore: Tax > Income Tax
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.
Kinanis LLC
Every physical person is eligible to receive lifetime exemptions when disposing immovable property in Cyprus.
G. Vrikis & Associates LLC
Article 9(B) of the Income Tax Law 2002 (as amended) provides for a notional interest deduction for tax purposes on new equity capital (ie, paid-up share capital and share premium) injected into companies and permanent establishments ...
C.Savva & Associates Ltd
The revenue to be included in the Cypriot tax base shall be computed in proportion to the company's actual participation in the CFC.
PwC Cyprus
The amendments became effective as from the date of their publication.
PwC Cyprus
Cyprus has opted for the Model B approach as foreseen in ATAD.
Elias Neocleous & Co LLC
An individual who is resident in Cyprus for a particular tax year is liable to income tax on worldwide income, whether that income is remitted to Cyprus or not.
Elias Neocleous & Co LLC
There is a flat fee of EUR 105 for registration and an annual company maintenance fee of EUR 350.
Elias Neocleous & Co LLC
General Health System contributions must be made on all income earned up to a maximum of €180,000.
Carey Olsen
This document summarises certain key aspects of Guernsey taxation law for the calendar year 2019.
Carey Olsen
Guernsey does not levy any form of capital gains tax, inheritance tax or value added tax. No stamp or document duty, or transfer tax, is payable in respect of companies,
Mayer Brown
The past few months have witnessed a number of important tax changes, which are included in this edition of the Bulletin.
Arendt & Medernach
Amongst the main tax measures[1] , one can highlight the reduction of the maximum corporate income tax ("CIT") rate. In particular, the CIT rate for net profits exceeding EUR 200,000 is reduced
Arnone & Sicomo
Soparfi: all you have to know about the financial holding company in Luxembourg.
TMF Group
Luxembourg securitisation vehicles with main income sources other than interest income like capital gains or non-performing loans may not effectively use their tax neutrality.
Mandaris
Legal Notice 411 of 2018 was published on 11th December 2018 by the Minister of Finance (Malta), containing The European Union Anti-Tax Avoidance Directives Implementation Regulations (ATAD EU 2016/1164) of July 2016.
Dixcart
When a payment is made or received in a cryptocurrency it is treated like a payment in any other currency, for income tax purposes.
Dixcart
Many Turkish individuals and corporations have substantial banking assets abroad, particularly in Switzerland.
Dixcart
Please note that as a general principle EEA citizens are free to move to other EEA countries. Switzerland is in the Schengen Area and as such EEA citizens can move there and vice versa.
Oneworld Ltd
The UAE Federal Tax Authority introduced a VAT of 5% in January 2018, and launched Tax Free Shopping in Q4 2018.
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Dixcart
Please note that as a general principle EEA citizens are free to move to other EEA countries. Switzerland is in the Schengen Area and as such EEA citizens can move there and vice versa.
C.Savva & Associates Ltd
The revenue to be included in the Cypriot tax base shall be computed in proportion to the company's actual participation in the CFC.
Arnone & Sicomo
Soparfi: all you have to know about the financial holding company in Luxembourg.
Fiduserve
The BVI Government introduced, with effect from 1 January 2019, a new legislation titled the Economic Substance (Companies and Limited Partnerships) Act 2018, requiring certain legal entities to demonstrate ...
Carey Olsen
Guernsey does not levy any form of capital gains tax, inheritance tax or value added tax. No stamp or document duty, or transfer tax, is payable in respect of companies,
Dixcart
Many Turkish individuals and corporations have substantial banking assets abroad, particularly in Switzerland.
TMF Group
The tax laws in Costa Rica are changing and it is important to know and understand the new obligations so your business remains compliant when operating in the country.
Mayer Brown
The past few months have witnessed a number of important tax changes, which are included in this edition of the Bulletin.
Dixcart
During 2017 the Italian Government introduced a new tax regime: The Resident Non-Domiciled Tax Regime (also known as the "Flat Tax Regime"), with the aim of attracting high net worth individuals who want to relocate to Italy.
TMF Group
Luxembourg securitisation vehicles with main income sources other than interest income like capital gains or non-performing loans may not effectively use their tax neutrality.
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