Kalo & Associates
A new amendment no.126/2016 "On some changes and additions to the Law no.61/2012 "On excise in the Republic of Albania", as amended", is effective as of January 1st, 2017.
Maples and Calder
In this edition of the Maples and Calder Tax Update, we focus on both Irish and international tax developments.
Earlier than expected, the Italian tax authorities have issued further implementation measures that have enhanced the new res non-dom rules...
Italy's tax authorities have taken steps to increase the volume of tax investigations it conducts by issuing new guidelines on 'selected lists' of Italians who have relocated their tax residency to a foreign jurisdiction.
Schoenherr Attorneys at Law
What previously was impossible and not foreseen by local legislation is now possible. Starting 1 January 2017, the Tax Code of Moldova was amended by Law 281/2016 to include a separate norm...
De Brauw Blackstone Westbroek N.V.
On 21 February 2017, the EU Economic and Financial Affairs Council reached agreement on the Anti-Tax Avoidance Directive II (ATAD II).
Tax issues are major aspects of complex investment transactions involving the acquisition of an active business to expand one's own business, portfolio investments intended to grow shareholder value...
Is the company calculating its taxes correctly? Business owners and management ask this question more or less regularly.
The court noted that Chapter 25 of the RF Tax Code does not contain provisions according to which dividends not received could be treated as taxable income...
The major part of the new law's provisions entered into force on 1 January 2017.
Since January 1, 2017 Switzerland and Liechtenstein have entered into a double taxation treaty, which regulates potential distinction issues regarding income and wealth taxes ("DTT-LIE").
Bar & Karrer
Die maltesische EU-Ratspräsidentschaft hat am 6.2. 2017 die neueste „Roadmap" des Rates zur weiteren Umsetzung des BEPS-Aktionsplans auf EU-Ebene veröffentlicht.
Seit dem 1.1.2017 ist zwischen der Schweiz und dem Fürstentum Liechtenstein ein Doppelbesteue-rungsabkommen in Kraft, welches mögliche Abgrenzungsfragen bei der Einkommens- und...
In February 2017, Switzerland voters rejected a comprehensive corporate tax reform which had lowered corporate income taxes in general.
Historically, UK resident non-domiciled individuals have been able to achieve certain tax advantages through holding interests in UK residential property through offshore companies.
Retirement is an opportune time to take stock of your assets and to think about gifting to save your estate inheritance tax (IHT).
As part of its post-restructuring procedures, the IRS will be issuing so called "soft letters" which can provide proactive corporate taxpayers with the opportunity to avoid lengthy tax examinations.
Clyde & Co
The Chancellor of the Exchequer, Philip Hammond, delivered "the last Spring Budget" on Wednesday 8 March.
US tax reform no longer seems to be a matter of 'if' but of 'when' and 'what'. Most experts still think that tax reform is a long and slow process so we should not expect to see sweeping change any time soon.
Proskauer Rose LLP
After numerous UK tax changes affecting asset managers over the
past few years – not least the wholesale re-vamping of the
tax treatment of carried interest and other fund participations for
investment fund managers ...