Mondaq Europe: Tax
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.
Withers LLP
Earlier than expected, the Italian tax authorities have issued further implementation measures that have enhanced the new res non-dom rules...
Withers LLP
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.
Prager Dreifuss
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.
Prager Dreifuss
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...
Rihm Attorneys
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.
Debenhams Ottaway
Retirement is an opportune time to take stock of your assets and to think about gifting to save your estate inheritance tax (IHT).
Withers LLP
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.
Withers LLP
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 ...
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Moroğlu Arseven
Turkey has taken a series of new measures involving companies and public institutions in the wake of the State of Emergency first declared on 21 July 2016.
Duane Morris LLP
The prospect of Brexit has instigated a great deal of uncertainty in a number of market sectors, but one country is attempting to capitalize upon the possibility that London will no longer be the leading European financial center.
Private clients and their advisers should be asking themselves (and each other) if they are sufficiently prepared for the Common Reporting Standard ("CRS").
Despite the fluctuations in the markets across Europe in recent years, statistics suggest that there is an increase in investment in the Italian real estate market on the part of foreign investors.
McDermott Will & Emery
These changes have led to some of the companies mentioned above re-domiciling back to the United Kingdom.
Jordans Trust Company
Not so long ago offshore companies could own UK assets without significant UK tax consequences, assuming these were not assets of a UK permanent establishment or of a UK trade...
Gowling WLG
Under Article 990 D of the French tax code, companies and other entities which own French real estate, directly or indirectly, are subject to an annual 3% tax applied to the market value of the real estate.
McDermott Will & Emery
The UK government has released its final response to the further consultation on reforms to the taxation of non-UK domiciliaries (non-doms), together with some draft legislation...
Willkie Farr & Gallagher
Financial institutions that are resident or carry on business in the UK are required to provide their UK tax-resident individual customers with a one-off notice, in a form that has been prescribed by HMRC under new regulations.
Rihm Attorneys
On July 23, 2015, the Dutch tax authorities filed with the Federal Tax Administration Agency in Switzerland a request for international tax assistance in order to identify prospective Dutch taxpayers through certain group criteria but w/o providing the specific names of those potential taxpayers.
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