LATEST ARTICLES
Azerbaijan
Bureau 28a
During 2023, considerable amendments were made to the Tax Code. Acts introducing the amendments are dated 24 February (Law No. 829-VIQD), 7 March (Law No. 838-VIQD)...
Cyprus
Dixcart Group Limited
Cyprus has long been a hub for international businesses and individuals who wish to manage their wealth efficiently and effectively.
France
Osborne Clarke
In a decision handed down on 5 February this year, CE, 5 févr. 2024, n° 469771, Société Axa Group Opérations the French Administrative Supreme Court strictly applied the provisions...
Gibraltar
The Sovereign Group
Whether you represent a company looking for a tax efficient investment location or an international business seeking a strategic UK presence, Gibraltar offers a range of features and benefits for establishing a corporate entity.
Ireland
Matheson
Changes to Ireland's withholding tax regime, introduced in Finance (No. 2) Act 2023, began to apply from 1 April 2024. The changes apply to deny exclusions...
Maples Group
Chambers Global Practice Guide - Corporate Tax 2024 Ireland...
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")...
Italy
FIVELEX Studio Legale e Tributario
L'Agenzia delle Entrate con la Circolare n. 23 del 1 agosto 2023 ha fornito alcuni chiari-menti circa l'ambito oggettivo, soggettivo e le modalità applicative del D.L. n. 48 del 4 maggio 2023...
Malta
The Sovereign Group
With a potential internal market of 450 million consumers, the European Union is one of the biggest markets in the world.
Camilleri Preziosi Advocates
Donald Vella, Kirsten Debono Huskinson and Gabriella Chircop have contributed, once again, the Malta Chapter to the Corporate Tax 2024 Global Practice Guide, published by Chambers and Partners.
Netherlands
Loyens & Loeff
On 5 April 2024, the caretaker State Secretary for Finance submitted a letter to the Dutch Senate presenting alternative tax measures to cover additional expenses.
Switzerland
Wenger Vieli AG
Convertible loans have long been a flexible and popular tool for investing in early-stage companies (start-ups).
Brown Rudnick LLP
In the twelve months prior to the UBS takeover, Credit Suisse had lost 75% of its value with $75 billion of customer deposits lost in the first quarter of 2023...
Bär & Karrer
Le présent signalement concerne l'arrêt du Tribunal fédéral (TF) 6B_1005/2021 du 29 janvier 2024...
Turkey
Nazali
Günümüzde ekonomik faaliyetlerin dijitalleşmesi ve çok uluslu şirketlerin faaliyetlerinin önem kazanmasıyla birlikte gayri maddi hak bedeli ödemelerinin vergilendirilmesinin önemi her geçen gün artmaktadır.
BDO TURKIYE (DENET YEMINLI MALI MUSAVIRLIK A.S.)
Ücret gelirleri genel olarak stopaj yoluyla peşin vergilendirilir. Ücret üzerinden kesilen gelir vergileri (stopajlar) işverenler tarafından muhtasar ve prim hizmet beyannamesi
BDO TURKIYE (DENET YEMINLI MALI MUSAVIRLIK A.S.)
2023 takvim yılında elde edilen gelirlere ilişkin yıllık gelir vergisi beyannamelerinin Mart ayı sonuna kadar verilmesi ve tahakkuk edecek verginin ilk taksitinin de yine Mart ayı sonuna kadar ödenmesi gerekiyor.
European Union
Baker McKenzie
The European market for sub-investment grade corporate credit is now well established. This has been driven in large part by the ongoing move towards direct lenders as a growing source of debt financing.
Worldwide
Eurofast
Explore expert insights on tax mobility in international business. Eurofast provides custom solutions to mitigate risks and optimize tax outcomes for business travellers.
DLA Piper
On 19th July 2023, the Luxembourg Parliament approved the draft law endorsing the revised double tax treaty with the UK (the Treaty). Following the UK's ratification already completed in 2022...
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