Mondaq Europe: Tax > Income Tax
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.
August Debouzy
A un moment où une souscription nationale est engagée pour la restauration de Notre Dame (Projet de loi AN n° 1881, 24 avr. 2019) et devant l'émoi national qui s'est récemment exprimé à travers
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,
TMF Group
When you have employees working abroad, there are a number of important factors to consider.
Arnone & Sicomo
The individual must not have been resident in Italy for at least nine out of ten tax periods before electing to apply the new tax regime.
Arnone & Sicomo
The 2017 Italian Stability Law (Law no. 232/2016) has introduced the so called "Res non dom" system (pursuant toArticle 24bis of the Italian Income Tax Consolidation Act)
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.
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.
Baker & McKenzie / Esin Attorney Partnership
On May 18, 2018, the Law No. 7143 on the Restructuring of Tax and Certain Receivables and Amending Certain Laws ("Law") was published on the Official Gazette and thus entered into force.
Baker & McKenzie / Esin Attorney Partnership
According to the Presidential Decree No. 476 published on the Official Gazette dated 19 December 2018, payments made for advertising services provided through the Internet to the providers of this service ...
Baker & McKenzie / Esin Attorney Partnership
The Presidential Decree No. 842 ("Decree"), published in the Official Gazette dated 21 March 2019 and No. 30721, introduced new withholding tax rates for income derived from certain securities.
Hewitsons LLP
The price of obtaining a death certificate in England and Wales will nearly triple from 16 February 2019.
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.
Proskauer Rose LLP
In Oversea Chinese Banking Corporation Ltd v ING Bank NV, the Commercial Court has held that the measure of damages for breach of warranty in a share sale is simply the difference between the amount paid...
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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.
Maples Group
In this edition of the Maples Group Tax Update, we examine a number of current Irish, Luxembourg and international tax issues:
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.
Nazali
Gider pusulası konusunda uygulamada sıklıkla rastlanılan yanlışların önlenmesine yardımcı olması bakımından, konunun vergisel ve sosyal güvenlik mevzuatı açısından değerlendirmesi yapılmıştır.
Arnone & Sicomo
Soparfi: all you have to know about the financial holding company in Luxembourg.
Altenburger Ltd legal + tax
Многие клиенты также отметили, что эволюция в сторону налоговой прозрачности идет
Gün + Partners
The most prevalent type of monetary incentive plan in Turkey is bonus paid monthly or annually.
Giambrone & Partners
The lure of southern Italy has just got that much greater for those people thinking of retiring to somewhere in the sun.
August Debouzy
A un moment où une souscription nationale est engagée pour la restauration de Notre Dame (Projet de loi AN n° 1881, 24 avr. 2019) et devant l'émoi national qui s'est récemment exprimé à travers
Gowling WLG
Many businesses with cross border operations rely on their globally mobile employees to maintain relationships with their overseas customer bases.
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