Cooper Grace Ward
This article looks at one of the measures – the cash flow boost for employers who may receive up to $100,000 tax-free.
In a landmark decision, the Federal Fiscal Court of Austria (BFG 21. 11. 2019, RV/7102891/2012) has granted an application for a full refund of withholding tax on dividends paid to a Canadian ...
What should employers in Belgium have in mind from the start of 2020? This article sets out some key points.
On March 18, 2020, the Canadian government announced economic measures to help stabilize the Canadian economy in response to the COVID-19 pandemic.
On February 12, 2020, in Canada v Alta Energy Luxembourg S.A.R.L. (2020 FCA 43), the Federal Court of Appeal ("FCA") unanimously held that the general anti-avoidance rule ...
Rotfleisch & Samulovitch P.C.
In the recent case of Scott v Queen 2020 TCC 4, the Tax Court of Canada released yet another decision regarding section 160 of the Income Tax Act.
On February 12, the Federal Court of Appeal (FCA) released its decision in The Queen v. Alta Energy Luxembourg S.a.r.l.1 (Alta Energy),
Kirkland & Ellis International LLP
In an EU Press Release issued on 18 February 2020, the ECOFIN committee of the European Union ("EU") resolved to move the Cayman Islands to the EU blacklist of non-cooperative jurisdictions for tax purposes (the "EU Blacklist").
The EU has announced that following a meeting of the EU's Economic and Financial Affairs Council, the Cayman Islands has been moved to Annex 1 of the EU's list of non-cooperative jurisdictions for tax purposes ...
DeHeng Law Offices
Areti Charidemou & Associates LLC
An individual is a tax resident in Cyprus for income tax purposes if he/she stays physically in Cyprus for a period or periods exceeding 183 days in aggregate during a tax year.
A. Danos & Associates LLC
Cyprus and India signed on the 18th of November 2016 the revised double tax treaty between the two countries and a protocol that will allow India to tax capital gains in India.
Elias Neocleous & Co LLC
On 17 January 2020 the Cyprus-Kazakhstan double tax treaty (the agreement) entered into force.
The updated EU ‘blacklist' and the EU ‘greylist' are effective as from 27 February 2020, being their date of publication in the Official Journal of the European Union.
C.Savva & Associates Ltd
Investment funds are financial instruments that pool capital from numerous investors to make collective, large-scale investments.
AGP Law Firm | A.G. Paphitis & Co. LLC
In Cyprus, trusts are governed by a specific legal framework which constitutes a combination of English and Cyprus law
The Greek authorities have reduced the taxation rate of dividends from 10% to 5% effective from 1 January 2020 onwards. As a result, the percentage of the withholding tax
Cadwalader, Wickersham & Taft LLP
On 18 February, 2020, the Council of the European Union (the "EU Council") added the Cayman Islands to the EU's official list of non-cooperative jurisdictions, ...
Proskauer Rose LLP
On 18 February 2020, the ECOFIN committee of finance ministers of the EU resolved to add the Cayman Islands to the EU blacklist of non-cooperative jurisdictions for tax purposes.
Cleary Gottlieb Steen & Hamilton LLP
On February 18, 2020, the ECOFIN group included the Cayman Islands in the EU's list of non-cooperative third country jurisdictions.