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Tax Law and International Tax Law

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Luxembourg Administrative Court Confirms Arm’s-Length Nature Of Debt Restructuring

In its decision of 22 July 2026 (case 53194C), the Luxembourg Administrative Court, the Luxembourg court of appeal in tax matters, rendered an important transfer pricing judgment concerning the application of the arm's-length principle to the restructuring of intra-group debt and the deductibility of interest expenses.

LL

Loyens & Loeff

Cyprus IP Box Process Explained (3% Total Tax For Technology Companies) (Video)

Cyprus IP Box Process Explained (3% Total Tax for Technology Companies)

CA

CYAUSE Audit Services Ltd

Malta Tax Residence Certificate Vs GRP And TRP: Understanding The Difference

Many individuals mistakenly believe that obtaining beneficiary status under Malta's Global Residence Programme or The Residence Programme automatically qualifies them for a Malta Tax Residence Certificate. This article examines the critical legal and administrative distinctions between these two separate processes, explaining when and how individuals can successfully obtain a Tax Residence Certificate beyond their programme beneficiary status.

GA

GVZH Advocates

Dutch Ministry Of Finance Updates Hybrid Mismatch Decree: Broader Guidance And New Practical Examples

The Dutch Ministry of Finance has issued an updated Decree providing crucial clarifications on the practical application of hybrid mismatch rules under ATAD2. These updates address key interpretative questions that have emerged in practice, particularly concerning the interaction with US tax regimes, capitalised acquisition costs, and cost-plus transfer pricing structures.

Netherlands Tax

LL

Loyens & Loeff

AG Kokott Backs Luxembourg’s Implementation Of The ATAD Interest Limitation Rule Exemption For Securitisation Special Purpose Entities Within The Meaning Of EU Securitisation Regulation

TA

Tiberghien

Crypto Wealth And Malta's Residence Programmes: GRP/TRP For Digital Asset Holders In 2026

FM

Finance Malta

Malta’s New Tax Residence Rules 2026: What Changes In 2027

GA

GVZH Advocates

Malta’s Individual Tax Programme 2027: Key Changes From 1 January 2027

MT

Mamo TCV Advocates

GG Thinks: The Tax Reform Fintechs Cannot Afford To Ignore

GG

Gama Glória

Build Tax Resilience - How Can Cypriot Businesses Be Ready Before Questions Arise?

RC

RSM Cyprus

The EU's Tax Simplification Package: Practical Implications And Key Considerations

European Union Tax

AO

A&O Shearman

OECD Consultation On Chapter VII (Intra-Group Services): Submitted Comments And Key Considerations

Netherlands Tax

LL

Loyens & Loeff

Malta's New Individual Tax Programme

GT

Grant Thornton Malta

Malta Consolidates Its Special Tax Residence Programmes Under A Single Framework

PS

Papilio Services Limited

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Webinars

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Recorded on 4 Feb 2026 | 2:00 PM

Malta's Family Office Proposition

CP

Camilleri Preziosi Advocates

Recorded on 21 Jan 2026 | 3:00 PM

Annual Business Immigration Review & What’s in Store for 2026

D

Deloitte Ireland LLP

Recorded on 20 Jan 2026 | 3:00 PM

2026 Canadian In-House Counsel Report: Unparalleled Insights into Canada's In-House Profession from CBA In-House Lawyers

TC

CBA In-House Lawyers

Recorded on 9 Jul 2025 | 2:00 PM

Digital Assets – Innovation vs Compliance: Emerging Offshore Jurisdictional Trends – How Legal Advisers' Roles Will Change

W

Walkers

Related Country Guides

Tax Authorities

Cyprus IP Box Process Explained (3% Total Tax For Technology Companies) (Video)

Cyprus IP Box Process Explained (3% Total Tax for Technology Companies)

CA

CYAUSE Audit Services Ltd

Malta Tax Residence Certificate Vs GRP And TRP: Understanding The Difference

Many individuals mistakenly believe that obtaining beneficiary status under Malta's Global Residence Programme or The Residence Programme automatically qualifies them for a Malta Tax Residence Certificate. This article examines the critical legal and administrative distinctions between these two separate processes, explaining when and how individuals can successfully obtain a Tax Residence Certificate beyond their programme beneficiary status.

GA

GVZH Advocates

Working Lifestyle In Cyprus (Video)

People in Cyprus love just holding their laptops and working in the most amazing places!!!

Cyprus Accounting

CA

CYAUSE Audit Services Ltd

GG Thinks: The Tax Reform Fintechs Cannot Afford To Ignore

GG

Gama Glória

Build Tax Resilience - How Can Cypriot Businesses Be Ready Before Questions Arise?

RC

RSM Cyprus

MTCA Annual Report 2025

FM

Finance Malta

Malta Consolidates Its Special Tax Residence Programmes Under A Single Framework

PS

Papilio Services Limited

Malta And Romania Amend Double Tax Treaty

PS

Papilio Services Limited

Hungary Asset Recovery Office: Tax, State Aid And Public Funds Compliance Risks

HS

Horizon Solutions Kft.

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Sales Taxes: VAT, GST

Cyprus Expands Its Double Tax Treaty (DTT): What Businesses Need To Know

Cyprus continues to strengthen its position as a leading international business and investment hub through the expansion and modernisation of its Double Tax Treaty (DTT) network. These treaties help businesses and individuals avoid being taxed twice on the same income while providing greater certainty for cross-border investments and international operations.

Worldwide Strategy

DG

Dixcart Group Limited

Yacht Seized In Italy? How To Challenge A Customs Assessment And Protect Your Rights

Italy is one of the world's leading destinations for luxury yachts. Every year, thousands of vessels sail through Italian waters, berth in prestigious marinas and enjoy the Mediterranean coastline. Alongside this thriving maritime sector, however, Italian customs authorities have significantly increased inspections involving foreign-flagged yachts, imported vessels and cross-border maritime operations.

Italy Transport

AS

Arnone & Sicomo

GG Thinks: The Tax Reform Fintechs Cannot Afford To Ignore

European financial sector tax reform is imminent, with the European Parliament and Commission acknowledging that current VAT exemption rules from the 1970s no longer reflect modern fintech business models. Leaders of digital banks, payment companies, and financial platforms face a critical window to influence policy outcomes that will fundamentally reshape their tax obligations and competitive positioning.

GG

Gama Glória

Build Tax Resilience - How Can Cypriot Businesses Be Ready Before Questions Arise?

RC

RSM Cyprus

MTCA Annual Report 2025

FM

Finance Malta

Moving To Cyprus From Romania: Tax, Residency & Structuring Guide 2026

Philippou Law Firm

Behind The Scenes Of Ireland’s EU Presidency: Insights From Rory Montgomery (Podcast)

M

Matheson

Moving To Cyprus From Spain: Tax, Residency & Structuring Guide 2026

Philippou Law Firm

The Reform Of Italian Football: Initial Remarks On The Latest Draft Bill

Italy Media & IT

WL

Withers LLP

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Income Tax

Malta Tax Residence Certificate Vs GRP And TRP: Understanding The Difference

Many individuals mistakenly believe that obtaining beneficiary status under Malta's Global Residence Programme or The Residence Programme automatically qualifies them for a Malta Tax Residence Certificate. This article examines the critical legal and administrative distinctions between these two separate processes, explaining when and how individuals can successfully obtain a Tax Residence Certificate beyond their programme beneficiary status.

GA

GVZH Advocates

Crypto Wealth And Malta's Residence Programmes: GRP/TRP For Digital Asset Holders In 2026

Malta's remittance basis of taxation, combined with its treatment of digital assets, creates unique opportunities for cryptocurrency holders seeking European residency. The Global Residence Programme and The Residence Programme offer a flat 15% tax rate on remitted foreign income, while foreign-source capital gains remain outside Malta's tax net entirely.

FM

Finance Malta

Malta’s New Tax Residence Rules 2026: What Changes In 2027

Malta has consolidated its special tax status schemes into a single framework effective January 2027, offering four distinct categories for foreign residents. Each category provides a flat 15% tax rate on foreign-source income remitted to Malta, with varying minimum annual tax obligations and eligibility requirements based on nationality and income source.

GA

GVZH Advocates

Malta’s Individual Tax Programme 2027: Key Changes From 1 January 2027

MT

Mamo TCV Advocates

Malta's New Individual Tax Programme

GT

Grant Thornton Malta

Malta Consolidates Its Special Tax Residence Programmes Under A Single Framework

PS

Papilio Services Limited

Economics Weekly Alert 26/2026

Cyprus Strategy

Ki

KPMG in Cyprus

Tax Planning For High-Net-Worth Individuals In Cyprus: A Modern Wealth Structuring Perspective

EN

Elias Neocleous & Co LLC

Malta 15% Tax Status For International Residents

CC

Chetcuti Cauchi Advocates

See more

Tax Treaties

Cyprus Expands Its Double Tax Treaty (DTT): What Businesses Need To Know

Cyprus continues to strengthen its position as a leading international business and investment hub through the expansion and modernisation of its Double Tax Treaty (DTT) network. These treaties help businesses and individuals avoid being taxed twice on the same income while providing greater certainty for cross-border investments and international operations.

Worldwide Strategy

DG

Dixcart Group Limited

Malta Tax Residence Certificate Vs GRP And TRP: Understanding The Difference

Many individuals mistakenly believe that obtaining beneficiary status under Malta's Global Residence Programme or The Residence Programme automatically qualifies them for a Malta Tax Residence Certificate. This article examines the critical legal and administrative distinctions between these two separate processes, explaining when and how individuals can successfully obtain a Tax Residence Certificate beyond their programme beneficiary status.

GA

GVZH Advocates

Dutch Ministry Of Finance Updates Hybrid Mismatch Decree: Broader Guidance And New Practical Examples

The Dutch Ministry of Finance has issued an updated Decree providing crucial clarifications on the practical application of hybrid mismatch rules under ATAD2. These updates address key interpretative questions that have emerged in practice, particularly concerning the interaction with US tax regimes, capitalised acquisition costs, and cost-plus transfer pricing structures.

Netherlands Tax

LL

Loyens & Loeff

Malta’s New Tax Residence Rules 2026: What Changes In 2027

GA

GVZH Advocates

The EU's Tax Simplification Package: Practical Implications And Key Considerations

European Union Tax

AO

A&O Shearman

Malta 15% Tax Status For International Residents

CC

Chetcuti Cauchi Advocates

Malta And Romania Amend Double Tax Treaty

PS

Papilio Services Limited

Moving To Cyprus From Romania: Tax, Residency & Structuring Guide 2026

Philippou Law Firm

Malta Brings Updated Tax Treaty Protocol With San Marino Into Force

PS

Papilio Services Limited

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Latest Videos

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Type Of Business That Enjoy The Cyprus IP Box (From Our Clientele) (Video)

CA

CYAUSE Audit Services Ltd

Cyprus IP Box Tips - 3% Total Tax For Cyprus Companies (Video)

CA

CYAUSE Audit Services Ltd

Cyprus vs France: Tax Comparison For Founders (Video)

Philippou Law Firm

Video update: Claves actuales de la litigiosidad fiscal

KL

Herbert Smith Freehills Kramer LLP

Taxation In Slovakia 2026 (Video)

ZI

Zugimpex International GmbH

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