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POPULAR ARTICLES ON: Tax from European Union
All Change For Non-doms
Lubbock Fine
Although there had been speculation in the run up to the Spring Budget that the Chancellor was set to steal Labour's proposals to 'abolish non-dom status', the actual announcements from Jeremy Hunt...
Jersey Court Creates A New Exception To The Revenue Rule
Carey Olsen
The principle that the courts of one jurisdiction will not collect the tax of another is a longstanding tenet of law in many legal systems around the world.
Tax – A Shake-Up Looms
Herbert Smith Freehills
Few developments in the tax world have an impact on a truly global scale, but the so-called 'Pillar Two' rules – essentially a global minimum corporate tax – is one of them.
TAC Again Confirms Deductibility Of Foreign Withholding Tax
Matheson
On 12 March 2024, the Tax Appeals Commission ("TAC") issued a decision of Commissioner Clare O'Driscoll (47TAC2024Opens in new window) confirming that withholding tax ("WHT")...
Luxembourg Tax Administration Publishes FAQ On Pillar Two Transition Rules Regarding Deferred Tax Assets And Liabilities
ATOZ
On 25 March 2024, the Luxembourg Tax Administration ("LTA") published an FAQ aiming to clarify the application of the law of 22 December 2023...
DAC6 And Real Estate Funds: Ten Lessons Learned
Alvarez & Marsal
DAC6, which has introduced reporting obligations for certain cross-border tax arrangements, may very well be the most unpopular piece of tax legislation in the EU.
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