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Cyprus
Ernst & Young Cyprus Ltd
On 26 July 2021, the Economic and Financial Affairs Council (ECOFIN) approved Cyprus' National Recovery and Resilience Plan (RRP).
Ernst & Young Cyprus Ltd
On 1 July 2021, at the conclusion of two days of virtual meetings of the OECD/G20 Inclusive Framework on BEPS, the OECD released a Statement on a Two-Pillar Solution to Address the Tax Challenges Arising From the Digitalisation of the Economy, ...
Ernst & Young Cyprus Ltd
Assessment and Collection of Taxes Law, every company or individual (who derives income other than from emoluments) must pay by 31 July 2021 an estimate of the taxable profit for (corporate) income tax purposes ...
Areti Charidemou & Associates LLC
The electronic Income Tax Return for employees and selfemployed/individuals who do not prepare audited financial statements (FormT.D.1) for the year 2020 is now available for submission.
Gibraltar
ISOLAS
Gibraltar offers the opportunity for High Net Worth Individuals to obtain a special tax status known as Category 2 (Cat 2), which places a cap on the tax liability of that individual.
ISOLAS
An individual in respect of whom a HEPSS certificate is issued will need to earn a minimum amount of £160,000 in order to qualify under this allowance.
Greece
Zepos & Yannopoulos
The new guidelines kick-start the application process for individuals who wish to qualify for tax year 2021.
Zepos & Yannopoulos
Following the OECD's updated guidance on tax treaties and the impact of the COVID-19 crisis, which was issued on 21 January 2021, the Greek tax administration provided additional guidelines...
Zepos & Yannopoulos
During the last couple of months, there have been many interesting developments in corporate tax matters; we have selected a few which we summarise below...
Jersey
Viberts
Much has been said about the G7's recent decision to pursue a base global corporate tax rate of at least 15% (the Global Tax Rate). Some are calling it the twilight of the offshore jurisdictions.
Latvia
Cobalt Legal
On 17 December 2020 amendments to the Personal Income Tax Law were approved by the Latvian Parliament.
Cobalt Legal
What kind of state support measures are put into effect in the field of taxation?
Luxembourg
ATOZ Tax Advisers
The law dated 22 March 2004 on securitisation has created a very successful and reliable framework for enabling a large panel of securitisation, financing, and repackaging transactions.
ATOZ Tax Advisers
Over the past 18 months, the Luxembourg Government has been taking several measures to deal with the spread of the Coronavirus and guarantee the continuity of the Luxembourg economy.
ATOZ Tax Advisers
At the end of 2020, the OECD aimed at addressing and coming to a successful conclusion on tax challenges arising from globalisation and the digitalisation of the economy, especially on the global minimum tax by mid- 2021.
ATOZ Tax Advisers
On 11 May 2021, the Luxembourg Administrative Tribunal ruled on whether contributions to "account 115" have to be taken into account when computing the acquisition price of a shareholding for the application of the participation exemption regime.
ATOZ Tax Advisers
On 28 July 2021, the Luxembourg tax authorities issued a Circular in order to provide guidance on the interpretation of the interest deduction limitation rules laid down in Article 168bis of the Luxembourg income tax law ...
UK
Mills & Reeve
HMRC has announced it has closed down the specialist team established to review the use of Family Investment Companies (aka FICs) in 2019.
Bryan Cave Leighton Paisner LLP
This is likely to be a key reflection when considering the details issued in July about the new UK holding company regime for "qualifying asset holding companies" (QAHCs).
Proskauer Rose LLP
In Haworth v HMRC the Supreme Court (SC) upheld the Court of Appeal's (CA's) decision to quash a follower notice (FN) and accelerated payment notice (APN) issued to the taxpayer...
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