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Tax Treaties
European Union
UK Nationals residing in Cyprus and receiving a pension from the UK have benefited by the original Double Tax Treaty signed between Cyprus and the UK in 1974 and amended in 1980...
Cadwalader, Wickersham & Taft LLP
The United Kingdom left the EU on 31 January 2020.
Gibson, Dunn & Crutcher
Tax authorities around the world are trying to understand the fundamental drivers of the digital transformation of the global economy, with the
Withers LLP
The UK real estate market in particular the residential market, continues to attract foreign investors. However, fiscal reforms over the past few years specifically targeting UK residential...
Charles Russell Speechlys LLP
In this five-part series, we will take a look at some key UK and Swiss tax issues which should be considered when thinking about climbing the English or Swiss real estate ladder.
Charles Russell Speechlys LLP
Recent years have seen a major increase both in HMRC's powers and also the information at HMRC's disposal.
Cleary Gottlieb Steen & Hamilton LLP
The unprecedented restrictions on travel caused by the COVID-19 crisis may have an impact for non-UK companies who are seeking to be, or not to be, UK tax resident. This note considers that impact...
Cooley LLP
Travel restrictions due to COVID-19 are having an unprecedented impact on the way that many businesses operate.
Proskauer Rose LLP
In these testing times the ramifications of COVID-19 continue to be felt in every area of personal and corporate life.
Mayer Brown
Those investments consisted contributions of over €200 million through the purchase or importation of machinery, raw materials, lands, buildings, equipment and means of transportation for food production facilities.
On October 9, 2019, the Secretariat of the Organisation for Economic Cooperation and Development (OECD) released a consultation document outlining a "Unified Approach" for nexus and profit allocation
On September 16, 2019, the OECD released the 2018 mutual agreement procedure (MAP) statistics, covering all the 89 members that joined the Inclusive Framework (IF) prior to 2019.
Withers LLP
The tax rules for UK residential properties have substantially changed over the last 6 years, reducing the appetite for investment in UK real estate by foreigners.
On July 24, 2019, the French Digital Services Tax (DST) became law (law n°2015-759 dated July 24, 2019). The new tax is effective as of January 1, 2019.
DAC Beachcroft LLP
A recent judgment in Evans v PricewaterhouseCoopers LLP [2019] considers the question of when a limitation period runs in circumstances where tax liability is contingent on a future event...
On June 28, 2019, the Dutch State Secretary of Finance published a revised decree revising the ruling policy on the basis of which advance certainty
On 6 April 2019, the UK's far-reaching tax regime on offshore receipts in respect of intangible property (ORIP) came into effect
Andersen Tax
Non-US investors are subject to different treatment on their US investments, depending on whether the investor is an individual, company or trust.
Gibson, Dunn & Crutcher
Recent tax measures adopted, or contemplated, by States which target foreign investors may violate investment treaty obligations, including national treatment, and fair and equitable treatment obligations.
Withers LLP
The protocol proposing to amend the United States Tax Treaty with Switzerland was cleared by the US Senate Foreign Relations Committee on June 25, 2019.
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