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Cyprus
AGP Law Firm | A.G. Paphitis & Co. LLC
According to the Income Tax Law, the term "resident of the Republic" includes – in addition to persons who reside for 183 days in Cyprus – persons who...
Aptus Legal
A guide on residence and working permit requirements for living and working in Cyprus, including a summary of key facts relating to the Cyprus personal income tax system...
European Union
Cadwalader, Wickersham & Taft LLP
The European Commission has launched a public consultation on its proposal to introduce a new common EU-wide system for withholding tax on dividend or interest payments. The consultation period will end on 26 June 2022.
ATOZ
An important decision was given yesterday striking down a German provision that required foreign investors to demonstrate "no offset" of German withholding taxes ("WHT") in order to get a refund.
KPMG Malta
EU Commission issued the proposed Unshell Directive. If agreed upon, it will come into force in 2024 with an element of 2 years' retrospectivity.
Finland
Dittmar & Indrenius
When facing a potential dispute, there are many aspects and questions to consider.
Ireland
Matheson
The Irish Revenue Commissioners ("Revenue") have recently updated their guidance material in respect of the VAT treatment of eGaming services (the "Guidance").
Matheson
Ireland's tax court recently ruled that debt cancellation was not a taxable event in Ireland, even where it resulted in income being brought into account in a taxpayer's income statement.
Kazakhstan
GRATA International
Для любого инвестора (местного или иностранного) стабильность налоговой политики
Luxembourg
Arendt & Medernach
The special bilateral agreements signed between Luxembourg and the Belgian, French and German authorities concerning cross-border workers in the context of the COVID-19 pandemic will come to an...
CMS Luxembourg
On 12 May 2022, the reporter of the Committee on Economic and Monetary Affairs of the European Parliament (ECON) published its draft report.
Malta
KPMG Malta
Malta is one of the six EU Member States that has, since 2017, provided for an allowance on equity, referred to as ‘Notional Interest Deduction' or ‘NID'.
KPMG Malta
The Revenue publishes FAQs on the Mandatory Automatic Exchange of Information in relation to Cross-Border Arrangements (DAC6/MDR) on its website.
KPMG Malta
The European Commission agreed to the introduction of Council Directive 2022/542 – the Reduced VAT Rates Directive.
Norway
SANDS Advokatfirma
A proposal for changes in the Norwegian Tonnage Tax System was submitted on Friday 24 September. In this article, our tax lawyers consider how these changes will affect shipping companies and the shipping industry...
Portugal
PLMJ
Order 7048/2022 was published on 2 June with the new lists of companies and other entities, with the exception of individuals, whose tax situation will be monitored by the Large Taxpayers Unit...
The Sovereign Group
That means spending at least six months of the year in Portugal.
UK
Humphreys Law
When the 2022 Spring Statement was scheduled earlier this year, it was not expected to be a major fiscal event. 2021 had seen two separate Budgets which each included a range of tax measures...
Hillier Hopkins
Pressure for housing in all areas and the lure of a lovely outlook mean that the immaculate landscaping of golf clubs makes a tempting combination for developers.
Dixcart Group Limited
Portugal features as an all-time favourite with picturesque views of ancient and new buildings on the sunny hills of this new favourite European gem.
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