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Europe
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Belgium
Bird & Bird
The judgment of the Court of Justice has a long prequel.
Cyprus
Vrikis & Kouppi LLC
As of the 15 October 2021 the Cyprus government presented its Action Plan for attracting companies to operate or expand their activities in Cyprus, in an attempt to make the island a Sustainable...
European Union
TMF Group BV
The adoption of DAC7 by the EU has resulted in a host of new due diligence and reporting requirements for the digital platforms that are driving the online economy.
France
Haas Avocats
D'ici deux ans, les entreprises françaises, pour se mettre en conformité avec les dispositions de l'Ordonnance n°2021-1190 du 15 septembre 2021 relative à la généralisation...
Ireland
Maples Group
The Irish Minister for Finance presented the budget for 2022 on 12 October 2021.
Luxembourg
Arendt & Medernach
On 13 October 2021, the Luxembourg Government filed Budget Bill No. 7878 with the Luxembourg Parliament.
Malta
CSB Group
The Malta Budget for 2022 focuses on a number of measures targeted at supporting economic growth in a post-pandemic environment, as well as environmental and sustainability measures.
Netherlands
Loyens & Loeff
On 15 October 2021, a second bill of amendment to the Tax Plan 2022 was released. This new bill includes (i) the tightening of the earnings stripping rules by decreasing the maximum percentage...
Portugal
PLMJ
The State Budget Law for 2021, which was published on 31 December 2020, comes at a very difficult time that is one of great uncertainty for the State and for the country.
Turkey
Esin Attorney Partnership
17 Ekim 2021 tarihli Resmi Gazete'de yayımlanan 4625 sayılı Cumhurbaşkanı Kararı ile Teknoloji Geliştirme Bölgeleri ile Ar-Ge veya Tasarım Merkezlerinde uygulanan gelir vergisi stopajı teşviki...
Esin Attorney Partnership
Presidential Decree No. 4625, published in the Official Gazette dated 17 October 2021, increased the period for employees to spend up to 50% of the total working hours out of...
CottGroup
In Official Gazette numbered 31631 and dated 17.10.2021, an important Presidential decision has been published with regards to the employees working remotely under the scope of technology development and R&D regions.
CottGroup
Certain provisions have been amended in Income Tax General Communiqué No. 252 with Communiqué numbered 315, published in Official Gazette numbered 31620 and dated 06.10.2021.
UK
Hillier Hopkins
The Covid pandemic has seen an increasingly mobile workforce up sticks and work from warmer climates. Often encouraged by new ‘work from home' visas, digital nomads and their employers...
Berg Kaprow Lewis
Geraint Jones, private client tax partner at BKL, is a co-author of Tolley's Property Taxation 2021-22, published in October 2021 by LexisNexis.
Berg Kaprow Lewis
Relax. This is not yet another in the long line of Stamp Duty Land Tax Multiple Dwellings Relief cases which seem, like Banquo's descendants, to ‘stretch out to th' crack of doom'.
Berg Kaprow Lewis
We suspect that drivers of electric cars may have been unable to resist a certain feeling of smugness over the past few weeks, though the interests of personal safety have probably militated...
Albert Goodman
Recent research undertaken for the Charity Tax Group estimated that
Albert Goodman
The key point here is that the zero-rate for the construction of a brand new house, or block of flats, is subject to conditions.
Collas Crill
The OECD website lists 518 Tax Information Exchange Agreements (TIEAs) entered into between 2000 and 2012.
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