Mondaq Europe: Tax
TMF Group
Two of the most significant 2018 business updates in Croatia relate to local VAT requirements, and new laws to curb money laundering and terrorism financing.
PKF
Το Τμήμα Φορολογίας της Κύπρου ενημερώνει ότι από την 1η Μαρτίου 2018, η μηνιαία καταβολή φόρου, που πα&#
C.Savva & Associates Ltd
On May 2017 an agreement was signed between the Republic of Cyprus and Barbados for the avoidance of double taxation.
C.Savva & Associates Ltd
The Interpretative Circular 222 for Holding Companies was issued on the 9th January 2018 by the Cyprus Tax Department aiming to explain the tax treatment of companies that are exclusively involved in the holding of shares in other companies.
ELVINGER HOSS PRUSSEN, société anonyme
In 2008, a Luxembourg resident company redeemed its own shares, representing the balance of the shares owned by a shareholder
ELVINGER HOSS PRUSSEN, société anonyme
This tax circular publishes the official year-end and average forex conversion rates for Luxembourg tax purposes in 2017 for the use of a non-EUR functional currency for tax purposes.
ELVINGER HOSS PRUSSEN, société anonyme
Reduction of the corporate tax rate from 19% to 18%, leading to an effective combined tax rate of 26.01% for corporate entities established in Luxembourg City...
Dentons
On 19 February 2018 the President of Russia signed three federal laws which extended the capital amnesty campaign and timeframes for tax-exempt liquidation of foreign companies and unincorporated structures.
ELVINGER HOSS PRUSSEN, société anonyme
Within the mutual agreement procedure provided for under Article 25(3) of the Luxembourg-Russia Double Tax Treaty, the tax authorities of both countries agreed on a uniform interpretation of Article 10 (2) of the treaty...
Gorodissky & Partners
At the end of 2017, a number of amendments to the Tax Code came into force which significantly increased the scope of information and documents that Russian divisions of some international companies must submit...
Froriep
The purpose of the extraordinary General Meeting of the Swiss Branch of the International Fiscal Association (IFA) on 8 February 2018 in Basel was to concretise the tax law provisions ...
Froriep
This Q&A addresses the questions relevant to the Swiss regime of forfait or lump sum taxation. Next to income and wealth tax it also covers inheritance tax ...
Bar & Karrer
Der vorliegende Beitrag ruft die rechtliche Qualifikation des Lohnausweises und die damit verbundenen strafund steuerrechtlichen Risiken in Erinnerung, welche insbesondere in spezielleren Konstellationen von Bedeutung sind.
Withers LLP
The Council on Foundations in the US has warned that the new US tax legislation changes will result in a decrease of $16 – $24 billion in charitable giving every year.
Baker & Partners
Important changes were made to the UK's deemed domicile regime in 2017. These complex new rules pose yet another set of challenges for offshore trustees of trusts with UK resident, deemed UK domicile settlors. While most hope to avoid the new tainting regime for so called ‘protected settlements', given the ease with which a trust can be tainted, and the potentially calamitous tax consequences of a tainting event, this is an area of high risk for trustees.
Taylor Vinters
With the end of the tax year not far away, now is a particularly good time to review your estate planning. This is an ideal opportunity to ensure your estate is structured as efficiently as possible ...
Brodies LLP
If you are a tenant under a Scottish lease which is subject to Land and Buildings Transaction Tax (LBTT), the Scottish almost-equivalent to SDLT, you may have a duty to submit further LBTT returns throughout the duration of the lease
Smith & Williamson
Welcome to Tax update, which provides a round-up and explanation of the latest tax issues.
Deloitte
Sitting in the House of Commons to talk about the impact of Brexit is not my typical Tuesday afternoon.
Travers Smith LLP
It has been settled HMRC practice for some time now that the 1.5% stamp charge set out in FA 1986 in relation to the issue and transfer of UK shares to clearance services and depositaries was restricted by EU law, ...
Most Popular Recent Articles
Prager Dreifuss
Be it in the Zug "Crypto Valley" or elsewhere, various large-scale Initial Coin Offerings or ICOs have recently been conducted in or from Switzerland. ICOs are a new instrument of raising capital...
Mazars
Cezalar, Gümrük Kanunu'nun (GK'nın) 11'inci kısmında hüküm altına alınmıştır. Belirtilen kısımda yer alan...
BCL Solicitors LLP
John Binns discusses the introduction of complex new offences in the Criminal Finances Act 2017, aimed at putting pressure on businesses to stop those who help others evade tax.
Çukur & Yılmaz Law Firm
Despite the fact that a considerable Muslim population lives in Turkey, the legal basis of Sukuk as the financial instrument, which is a free interest financing model has been set up with the Communiqué Series III...
Baker & Partners
Important changes were made to the UK's deemed domicile regime in 2017. These complex new rules pose yet another set of challenges for offshore trustees of trusts with UK resident, deemed UK domicile settlors. While most hope to avoid the new tainting regime for so called ‘protected settlements', given the ease with which a trust can be tainted, and the potentially calamitous tax consequences of a tainting event, this is an area of high risk for trustees.
Taylor Vinters
With the end of the tax year not far away, now is a particularly good time to review your estate planning. This is an ideal opportunity to ensure your estate is structured as efficiently as possible ...
Prager Dreifuss
Lastly, U.S. citizens living in Switzerland will benefit from the increased lifetime exclusion amount so that fewer individuals will be subject to estate tax in the U.S.
Maples and Calder
The Irish Finance Act 2017 ("FA 2017") was signed into law by the Irish President on 25 December 2017. It introduces a number of important changes and enhancements to Irish tax law.
Withers LLP
The Council on Foundations in the US has warned that the new US tax legislation changes will result in a decrease of $16 – $24 billion in charitable giving every year.
Intertrust
A new tax law came into effect on 1 January 2018 affecting German domestic and foreign funds holding German investments or being promoted by German asset managers.
Article Search Using Filters
Related Topics
Mondaq Advice Centre (MACs)
Popular Authors
Popular Contributors
Up-coming Events Search
Tools
Font Size:
Translation
Channels
Mondaq on Twitter