Tax Law and International Tax Law

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.
Video
Moving From Germany To Cyprus In 2026: Tax, Yellow Slip, Non-Dom & Exit Tax Explained (Video)
German entrepreneurs and high earners face substantial tax burdens including corporate tax, trade tax, solidarity surcharge, and dividend tax. Cyprus offers a strategic relocation opportunity with its non-dom regime and favorable tax structure, but the move requires careful navigation of German exit tax rules, the yellow slip process, and proper establishment of Cyprus tax residency.
Cyprus Tax
Philippou Law Firm
Article
Malta's New Individual Tax Residence Framework
Malta has introduced a new Individual Tax Programme consolidating four existing residence schemes into a single framework effective January 2027. While maintaining the attractive 15% tax rate on qualifying foreign income, the reforms introduce higher economic thresholds, renewable five-year status periods, and enhanced compliance requirements, signaling Malta's evolution toward attracting genuine international residents committed to establishing meaningful economic presence.
Malta Tax
GT
Grant Thornton Malta
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Article
Luxembourg Court Confirms Arm’s Length Remuneration Tax Requirement For Undisclosed Intra-Group Counter-Guarantee
At its core, the case concerns a Luxembourg holding company (the “Company”) that had contractually agreed to bear the credit risk on loans managed by a related entity’s permanent establishment located in Luxembourg (the “Branch”), without disclosing this arrangement to the Luxembourg tax authorities (the “LTA”) and without receiving any compensation.
Luxembourg Tax
MG
Maples Group
Article
Dutch Ministry Of Finance Updates Hybrid Mismatch Decree: Broader Guidance And New Practical Examples
The Dutch Ministry of Finance has issued an updated Decree providing crucial clarifications on the practical application of hybrid mismatch rules under ATAD2. These updates address key interpretative questions that have emerged in practice, particularly concerning the interaction with US tax regimes, capitalised acquisition costs, and cost-plus transfer pricing structures.
Netherlands Tax
LL
Loyens & Loeff
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Article
Malta's New Individual Tax Residence Framework
Malta has introduced a new Individual Tax Programme consolidating four existing residence schemes into a single framework effective January 2027. While maintaining the attractive 15% tax rate on qualifying foreign income, the reforms introduce higher economic thresholds, renewable five-year status periods, and enhanced compliance requirements, signaling Malta's evolution toward attracting genuine international residents committed to establishing meaningful economic presence.
Malta Tax
GT
Grant Thornton Malta
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Article
Yacht Seized In Italy? How To Challenge A Customs Assessment And Protect Your Rights
Italy is one of the world's leading destinations for luxury yachts. Every year, thousands of vessels sail through Italian waters, berth in prestigious marinas and enjoy the Mediterranean coastline. Alongside this thriving maritime sector, however, Italian customs authorities have significantly increased inspections involving foreign-flagged yachts, imported vessels and cross-border maritime operations.
Italy Transport
AS
Arnone & Sicomo
Article
GG Thinks: The Tax Reform Fintechs Cannot Afford To Ignore
European financial sector tax reform is imminent, with the European Parliament and Commission acknowledging that current VAT exemption rules from the 1970s no longer reflect modern fintech business models. Leaders of digital banks, payment companies, and financial platforms face a critical window to influence policy outcomes that will fundamentally reshape their tax obligations and competitive positioning.
Portugal Tax
GG
Gama Glória
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