Austria
Schoenherr Attorneys at Law
The reintroduction of (additional) wealth taxes is a hot topic in Austria. It comes with major practical challenges, not only for advisors but especially for tax authorities and the Austrian legislator.
Cyprus
KPMG in Cyprus
On 23 February 2024, the Cyprus Tax Department ("CTD") published a letter extending the deadline for the submission of the 2022 Income Tax Return ...
S&A
In continuation of our article issued in September 2023, in an important announcement on February 1, 2024, the Cyprus Tax Department has paved the way for a significant shift in the tax landscape...
Oneworld Ltd
On 1 February 2024, the Cyprus Tax Department ("CTD") issued a Circular with retrospective effect as of 1 January 2022 and onwards, announcing the increase of the materiality threshold...
Eurofast
In response to recent developments by the Cyprus Tax Department, Transfer Pricing regulations are undergoing significant changes, as per the circular issued on February 1, 2024.
France
Grant Thornton Société d’Avocats
La France impose trois exigences cruciales en matière de prix de transfert : la documentation (A), la déclaration annuelle (B) et la déclaration pays-par-pays (CbCR) (C).
Kazakhstan
GRATA International
On 24 November, 2023 the Appeal commission of the Ministry of finance of the Republic of Kazakhstan (the ‘Appeal Commission') issued a decision on the tax dispute...
GRATA International
24 ноября 2023 года Апелляционная комиссия при Министерстве финансов Республики Казах&
Malta
PwC Malta
An amendment has been made to the Maltese Transfer Pricing Rules ("TP Rules") whereby a sunset clause to the grandfathering provision has been introduced.
Netherlands
Loyens & Loeff
On 19 February 2024 the OECD Inclusive Framework (IF) published the Pillar One Amount B Report (Report). This Report provides guidance on an optional application...
Loyens & Loeff
On 12 February 2024, an independent working group of Dutch officials and external counsels (Working Group) published an extensive building blocks report to improve the Dutch tax system.
Switzerland
Vischer AG
In the case of loans and advances, (hereinafter "loans") granted within a group of companies or between a company and a related party, e.g. a shareholder...
UK
Price Bailey
Sarah Howarth, Senior Manager in the Tax team at Price Bailey, and Mark Ellis, Corporate Finance Assistant Manager, discuss the impact of interest rates on our clients in our two-part video series.
Alvarez & Marsal
We are a leading independent professional services firm, with more than 8,500 employees. We deliver client value around the world, with more than 75...
Alvarez & Marsal
As part of our series on the key areas of transfer pricing, here we will talk about its importance for businesses that are in the midst of, or are considering, international expansion.
European Union
Loyens & Loeff
Does Pillar Two really matter for the real estate sector? The scope of application is broad, the real estate related exclusions are not straight-forward...
Matheson
In December each year an annual Finance Act is passed by the Irish Parliament enacting substantive changes to tax law.
Loyens & Loeff
Pillar Two is a groundbreaking international tax framework that imposes a 15% minimum taxation to multinational enterprises in each country where they operate.
Loyens & Loeff
An increase in disputes between companies and tax authorities-kicking off in 2015 with the European Commission intervention in the Fiat case-has come to define the current era of corporate tax.
Loyens & Loeff
On 23 January 2024, the Swiss Tax Conference (Schweizerische Steuerkonferenz) (SSK) published its first comprehensive paper on transfer pricing (the TP Paper).