Mondaq Offshore: Tax
C.D. Messios LLC
This means that any rulings issued previously on IGFTs are, unless challenged in Court, to be considered as no longer binding.
PwC Cyprus
On 21 February 2019, released Circular 231 was released which provides the Tax Authority's interpretative guidance in relation to the right of access or use of sport facilities.
Alexandros Economou LLC
Cyprus tax residents are liable to SCD at the rate of 17% on dividends, 30% on bank deposit interest and 3% on rental income.
Totalserve Management Ltd
Cyprus is a popular place for the acquisition of immovable property by foreigners.
Andreas Georghadjis LLC
As a rule, Capital Gains Tax is imposed at 20% on all gains (regardless of the tax residence of the owner/seller) arising from:
Marilou Pavlou Christodoulides LLC
On 1 January 2019, the EU Member States shall initiate the procedure to apply new anti-abuse measures in the areas of corporate tax planning which is practised mostly by large multinational entities.
ATOZ Tax Advisers
In Luxembourg, tax consolidation allows the consolidation of the respective tax results of each integrated company so as to be taxed globally, as if they were a single taxpayer.
ATOZ Tax Advisers
In 2017, a decision of the Court of Justice of the European Union made clear that the Luxembourg rules applicable to exchange of information upon request were not in line with EU law.
ATOZ Tax Advisers
The Court of Justice of the European Union provided some clarifications on the VAT deduction right of a holding company regarding input VAT borne for the acquisition of shares in a subsidiary ...
ATOZ Tax Advisers
The Luxembourg Administrative Tribunal ruled on the potential binding effect of verbal comments of the Luxembourg tax authorities, clarified under which conditions ...
ATOZ Tax Advisers
On 5 March 2019, the 2019 budget draft law was presented to Parliament.
ATOZ Tax Advisers
The Luxembourg VAT Authorities released Circular n°790 in which they have provided some clarifications on the taxable basis to be considered in transactions involving related parties.
ATOZ Tax Advisers
The ratification procedures of the new France-Luxembourg tax treaty and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS ("MLI") ...
KPMG Luxembourg
The former, amounting to €50, must be paid on any newly registered car.
ATOZ Tax Advisers
On 26 February 2019, the Court of Justice of the European Union ("CJEU") issued its decisions in six cases which deal with the interpretation of the Parent-Subsidiary Directive ("PSD") and the Interest & Royalties Directive ("IRD", together the "Directives").
ELVINGER HOSS PRUSSEN, société anonyme
In January 2019, the Luxembourg VAT authorities published a preparedness notice on the VAT-related consequences of the United Kingdom ("UK") ...
ELVINGER HOSS PRUSSEN, société anonyme
On 19 January 2019, the Luxembourg VAT authorities published Circular 790 ("Circular") to clarify Article 28 paragraph 3 of the Law of 12 February 1979 ...
ELVINGER HOSS PRUSSEN, société anonyme
France has ratified the new tax treaty signed with Luxembourg ("DTT") last year by the Law n°2019-130 dated 25 February 2019.
KPMG Luxembourg
In a recent court case about transfer pricing for interest rates on intra-group loans, the court ruled in favor of the Luxembourg Tax Authorities (LTA).
G M Corporate and Fiduciary Services Limited
A main attraction is the favourable tax opportunities which Malta has to offer. Malta has over the past 25 years developed into a reputable, onshore, full EU member state and offers good tax planning opportunities.
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ELVINGER HOSS PRUSSEN, société anonyme
On 14 February 2019, the Luxembourg Parliament adopted Bill of law 7333 approving the text of the Multilateral Instrument ("MLI") signed in June 2017.
Ogier
Trust law in China is rather different from that in common-law jurisdictions. A trust is not a turnkey product and is definitely not an off-the-shelf structure, and that is not an easy concept to understand,
AGP Law Firm | A.G. Paphitis & Co. LLC
When property interests are given away during life or at death, taxes are imposed on their transfer, as per Cyprus's tax law. Such taxes are known as estate and gift taxes.
Cayman Finance
The European Union plans to update its year-old blacklist of tax havens to include new criteria and an expanded geographic reach—possibly all the way to the U.S.
Alexandros Economou LLC
Cyprus tax residents are liable to SCD at the rate of 17% on dividends, 30% on bank deposit interest and 3% on rental income.
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 ...
TMF Group
It may be the smallest economy in the Eurozone, but the southern European country of Malta packs quite a punch.
G M Corporate and Fiduciary Services Limited
The UBO Register system seems to be directly aimed at helping curb terrorist funding, money laundering and tax evasion.
AGP Law Firm | A.G. Paphitis & Co. LLC
BVI passed the Economic Substance Act, due to the lack of tax transparency in the territory, in order to avoid BVI to be included in the EU list of the non-cooperative jurisdictions for tax purposes.
Fiduserve
The specific provisions for the creation and operation of the Trusts register will be determined in relevant Regulations which are being drafted.
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