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Bermuda
Carey Olsen
This guide to Bermuda's private client sector includes commentary on tax, trusts, foundations and private wealth structures used within the jurisdiction...
Cyprus
Kinanis LLC
Prior to the landmark European Court of Justice case C-453/22 (Schütte), reclaiming wrongly imposed VAT from suppliers posed challenges for taxable persons.
McMillan Woods
On 9 April 2020, the Cyprus Customs Authorities issued Circular EE – «Μ» (67) relating to the European Commission's decision authorizing EU Member States to provide relief from import duties and a VAT exemption on imports of goods needed to combat the effects of COVID-19.
McMillan Woods
An amendment published in Cyprus' official Gazette on 20 August 2020 makes the following main changes to the Cyprus VAT law.
McMillan Woods
On 20/08/2020, an amendment to the Assessment and Collection of Taxes Law was published in the Official Gazette, followed by the release of relevant guidance by the Cyprus Tax Department on 03/11/2020.
McMillan Woods
The IOSS allows suppliers and electronic interfaces selling imported goods to buyers in the EU to collect, declare and pay the VAT to the tax authorities...
McMillan Woods
In a meeting that took place on 2/5/2023, the Council of Ministers approved a Decree based on which the VAT Act is amended, for the zero rate to be imposed on supplies of certain basic. consumer goods
McMillan Woods
With the amendment of Paragraph 1(b) points (i) and (ii) that took place on 11/11/2022, the supply of immovable property with a time horizon of 5 years from its completion becomes a taxable transaction if the following conditions are met...
McMillan Woods
With the amendment of Paragraph 3 of Schedule Five, the conditions for the imposition of the reduced rate of 5% in relation to the supply or construction of either a residential house or an apartment.
McMillan Woods
On February 23, 2024, the amending Law No. 4982 of 2024 was published in the Official Gazette of the Republic, which amends the VAT Laws of 2000 until (No. 4) 2023.
McMillan Woods
This information note concerns the Amending (No. 2) Law of 2023 which amends the VAT Legislation and was published in the Official Gazette of the Republic of Cyprus on July 14, 2023.
McMillan Woods
Update in relation to the amending law (No. 3) of the VAT Law that entered into force on 21 July 2023.
Guernsey
Carey Olsen
This guide to Guernsey's private client sector includes commentary on tax, trusts, foundations and private wealth structures used within the jurisdiction...
Isle of Man
Dixcart Group Limited
Isle of Man companies benefit from a zero rate of tax on trading and investment income.
Jersey
Carey Olsen
This guide to Jersey's private client sector includes commentary on tax, trusts, foundations and private wealth structures used within the jurisdiction...
Luxembourg
ELVINGER HOSS PRUSSEN, société anonyme
Although the SCS, SCSp and SCA are all "partnerships", the SCS and the SCSp are comparable to Anglo-Saxon types of partnerships...
Monaco
CMS Pasquier Ciulla Marquet Pastor Svara & Gazo
Sovereign Order n°10.300 of 22 December 2023 completes the system.
CMS Pasquier Ciulla Marquet Pastor Svara & Gazo
Leases for premises in which a commercial, industrial or a craft industry is carried out are regulated by:
United Arab Emirates
Highworth
In the realm of global economic hubs, the United Arab Emirates (UAE) has long stood out as a tax-friendly jurisdiction, fostering an environment conducive to business growth and prosperity.
Dixcart Group Limited
When you or your client think about their new Superyacht it might conjure visions of luxurious relaxation, crystal clear blue waters and basking in the sun; conversely, ...
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