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Belgium
Loyens & Loeff
The rapid spread of the coronavirus (Covid-19) leads to far-reaching measures at home and abroad.
Canada
Borden Ladner Gervais LLP
On April 1, 2021, the Canada Revenue Agency (CRA) updated its guidance and administrative relief relating to the impact of COVID-19 travel restrictions on residency and permanent establishment determinations.
Rotfleisch & Samulovitch P.C.
Under certain provisions, a corporate director may be liable for a corporation's unremitted Goods and Services Tax/Harmonized Sales Tax (GST/HST).
Dickinson Wright PLLC
On April 19, 2021, Canada's Deputy Prime Minister and Minister of Finance, Chrystia Freeland, released the first official budget in the past two years, titled, Federal Budget 2021...
Cyprus
Dixcart Group Limited
Cyprus offers; a warm climate, good infrastructure, convenient geographic location, membership of the EU, tax advantages for companies and incentives for individuals through the Cyprus non-dom regime.
BDO Ltd
Cyprus Tax Facts 2021 - Stamp Tax And Registrar's Fees On Issue Of Capital
BDO Ltd
All companies incorporated in Cyprus are required to pay a fixed annual levy of €350 to the Registrar of Companies. The maximum levy for groups is set at €20.000.
BDO Ltd
The following penalties apply for late payment of taxes and late submission of Income tax returns:
BDO Ltd
END OF FOLLOWING MONTH - Payment of tax deducted from employees salary (PAYE). Payment of Social Insurance deducted from employees salary. Payment of NHS contributions. Payment of special contribution for defence ...
Areti Charidemou & Associates LLC
Under the Income Tax Law, an individual is considered Cyprus tax resident if they are physically present in Cyprus for at least 183 days in the tax year (183-day rule)...
Ernst & Young Cyprus Ltd
Pursuant to the provisions of Regulation 6 (2) of the Aliens and Immigration Regulations, the Minister of Interior decided on the 24th of March, after informing the Council of Ministers, to issue Immigration Permits to third-country national applicants.
European Union
Caiazzo Donnini Pappalardo & Associati
Art. 1, Paragraphs 631-633 of Law N0. 178 of 30th December 2020 (published on the Official Gazette of 30th December 2020) the "2021 Budget Law" equates the tax exempt treatment of dividends...
Hong Kong
The Sovereign Group
There is a growing and widely held belief that multinational companies, particularly US tech companies, are not paying their fair share of tax.
India
Khaitan & Co
The concept of ‘Significant Economic Presence' (SEP) was introduced in India's domestic tax law in 2018, with the intent of bringing income of non-residents operating in the online / digital space...
Nexdigm Private Limited
Owing to the advent of digitalization, India adopted the concept of 'Significant Economic Presence' (SEP) through the Finance Act, 2018.
Aureus Law Partners
The Indian domestic tax laws in relation to taxation of dividend income were amended by the Finance Act of 2020 restoring taxability of dividend income distributed by companies to the classical...
LexCounsel Law Offices
The petitioner is a registered company engaged in supply of Non-Basmati unbranded rice in the State of Tripura. A search was conducted at the godown (warehouse) of the petitioner...
Nexdigm Private Limited
India has always followed a physical presence test to determine the tax residency of individuals in India.
Singh & Associates
Plastic Export Promotion Council (PEPC) authorized to be an agency to issue non-preferential certificate of origin (CoO). [Trade Notice No. 42/2015-2020 dated March 17, 2021]
Caiazzo Donnini Pappalardo & Associati
Are partnerships that are established under the laws of your jurisdiction tax transparent in your jurisdiction? Is there any other type of entity that is capable of being established under the laws of your jurisdiction ...
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