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Cyprus
Kinanis LLC
On March 22, 2021, the European Council adopted EU Directive 2021/514 (DAC7) which amends Directive 2011/16/EU on administrative cooperation in the field of taxation.
KPMG in Cyprus
The need for establishing a set of Transfer Pricing rules is based on the "Arm's Length principle" and is perhaps the most important tax issue from an economic point of view over the past 20 years.
KPMG in Cyprus
On 12 August 2022, the Cyprus Tax Tribunal issued its judgment in the OSCALIA HOLDINGS LTD case (case no. 7/2021E). The Tribunal ruled that input VAT on the acquisition of an apartment...
KPMG in Cyprus
On 7 July 2022, the Cyprus Tax Tribunal issued its judgment in the FIDESCORP LIMITED & FIDESCORP SERVICES LTD case (case no. 4/2021E & 5/2021E).
KPMG in Cyprus
Following the adoption of the transfer pricing legislation by Cyprus on 30 June 2022, the Cyprus Government has published, in the Official Gazette, the notification with the content of the local...
European Union
Carey Olsen
On 1 April 2022, the Qualifying Asset Holding Companies ("QAHC") regime, the latest innovation in the UK's corporate tax landscape, came into effect for UK tax resident companies.
BSP
On 12 May 2022, the Committee on Economic and Monetary Affairs within the European Parliament (hereafter the "Committee") issued a draft report (the "Draft Report")...
ELVINGER HOSS PRUSSEN, société anonyme
On 10 February 2021, Luxembourg introduced defensive measures in its tax legislation aiming at disallowing, in certain cases, the deduction of interest and royalty expenses owed...
ELVINGER HOSS PRUSSEN, société anonyme
On 11 May 2022, the European Commission published the proposal for the so-called "DEBRA".
Jersey
Ogier
In the recent decision of The Representation of Vistra Fiduciary Limited [2022] JRC 164, the Royal Court moved away from the Court of Appeal's preferred test for rectification of a trust instrument set out in...
Luxembourg
Chevalier & Sciales
Our comparison table of Luxembourg investment vehicles has been updated. It takes into account the changes to the securitisation law adopted by the law of 25 February 2022.
ELVINGER HOSS PRUSSEN, société anonyme
On 7 June 2022, a new double tax treaty along with an additional protocol ("New DTT") were signed by the UK and Luxembourg.
ELVINGER HOSS PRUSSEN, société anonyme
On 4 May 2022, the Luxembourg tax authorities published a Frequently Asked Questions ("FAQ") on the mandatory disclosure rules introduced in Luxembourg law on 25 March 2020.
ELVINGER HOSS PRUSSEN, société anonyme
On 25 March 2022, the Luxembourg Tax Authority updated for the third time the circular issued on 8 January 2021 ("Circular")
Malta
KPMG Malta
The temporary COVID schemes allowing for reduced tax/duty rates on transfers of immovable property have been extended until the end of June 2023.
KPMG Malta
The European Commission will host a workshop on the 23 September 2022 to all PSPs on the CESOP system in light of the new 2024 reporting requirement.
KPMG Malta
On 2nd September 2022, the Commissioner for Revenue (‘CfR') launched a fact-finding questionnaire to better understand how the Foreign Account Tax Compliance Act (‘FATCA')...
Mauritius
Centurion Law Group
Mauritius is widely recognized and internationally acclaimed as the foremost investment gateway into Africa. The country is the eastern-most part of Africa...
Centurion Law Group
Last month was devoted to the presentation of the innovations of the new 2022 Finance Law in Cameroon. This discussion focused on examining the tax measures put in place to broaden...
SyCip Salazar Hernandez & Gatmaitan
Yes. In Bureau of Internal Revenue vs. Samuel Cagang (G.R. No. 230104, March 16, 2022), the Supreme Court upheld the deficiency withholding tax assessment against a taxpayer,...
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