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Offshore
Tax
Cayman Islands
Maples Group
On 15 April 2020, the Cayman Islands Department for International Tax Cooperation ("DITC") issued an industry advisory (the "Advisory") which provides information on the newly introduced CRS
Cyprus
PremioServe
On 2 January 2019 the Cyprus Tax department (CT) issued a circular (ΔΕ5) explaining the practice that CT will apply in relation to the documentation of a transfer pricing study.
Eurofast
The popularity of the Multilateral Instrument Convention (MLI) is on the rise but few have understood and even less have seen its effect which has been argued to be a milestone in the history
Elias Neocleous & Co LLC
With the emergency situation generated by the COVID-19 pandemic continuing to affect the economy
European Union
C.Savva & Associates Ltd
A series of EU measures aimed to improve how value-added tax (VAT) works for ecommerce businesses have been long in the making. The first part of the package came into force back in 2015.
ATOZ Tax Advisers
In this case, the Italian company Avir seconded one of its directors to its subsidiary company, San Domenico Vetraria. Avir issued invoices with VAT to San Domenico corresponding to the...
Gibraltar
Hassans
Since Gibraltar went into lockdown, Grahame Jackson, Tax Partner at Hassans, has moved his regular training sessions from the conference room to online.
Luxembourg
ATOZ Tax Advisers
In our November 2019 ATOZ blog (Upcoming FATCA - CRS Issues: What the Alternative Fund Industry Needs to Know), we noted that the Luxembourg tax authorities more frequently...
ATOZ Tax Advisers
On 30 March 2020, a draft law amending the Luxembourg corporate income tax law so as to deny, in Luxembourg, the deduction of interest and royalty expenses directed to entities in...
ATOZ Tax Advisers
On 4 March 2020, the Luxembourg tax authorities released a Circular on the CFC rules (article 164ter of the Income Tax Law) introduced as of 1 January 2019 following the implementation of...
ATOZ Tax Advisers
BlackRock Investment Management (UK) Ltd ("BlackRock") is a UK company managing both special investment funds ("SIFs" - funds eligible to receive VAT exempt management services)...
Arendt & Medernach
Under the proposal, the reporting process in Luxembourg (and other EU Member States) would begin as from 1 October 2020 (as opposed to 1 July 2020, the original start date).
Akin Gump Strauss Hauer & Feld LLP
On March 31, the Luxembourg government published a draft bill of law that will deny Luxembourg tax deductions for interest and...
Malta
Camilleri Preziosi Advocates
In a notice issued on the 23rd of April 2020, the Commissioner for Revenue ("CfR") has made an announcement relative to the submission and payment of the TA22 regarding tax at the rate of 15% on income derived from ...
KPMG Malta
Legal Notice 135 provides for an order for the suspension of certain time-frames and deadlines laid down in the income tax, duty and VAT Acts.
KPMG Malta
The EU Commission approves requests from all Member States and the UK to temporarily waive customs duties and VAT on the import of medical equipment.
Camilleri Preziosi Advocates
New Guidelines have been introduced further clarifying which persons are not entitled to benefit under the tax deferral scheme, whilst also clarifying ...
KPMG Malta
The Budget Measures Implementation Act 2020 contains several amendments to fiscal legislation.
United Arab Emirates
Nexdigm Private Limited
The FTA has recently issued a public clarification under UAE VAT law that discusses the Time-frame for recovering Input Tax.
STA Law Firm
Value Added Tax (VAT) was introduced in the United Arab Emirates upon the issuance of Federal Decree Law Number 8 of 2017 and was implemented just as the year 2018 was heralded. Value Added Tax...
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