LATEST ARTICLES
Austria
Schoenherr Attorneys at Law
The reintroduction of (additional) wealth taxes is a hot topic in Austria. It comes with major practical challenges, not only for advisors but especially for tax authorities and the Austrian legislator.
Cyprus
S&A
On April 3, 2024, the Cyprus Tax Department published a new set of FAQs (from 17 to 24), aimed at clarifying specific aspects of Articles 33 and 33C of the Income Tax Law (ITL).
McMillan Woods
Cyprus has an extensive network of double tax treaties with various countries, which can help in reducing or eliminating double taxation. Take advantage of these treaties to minimize your tax liabilities.
KPMG in Cyprus
On 3 April 2024, the Cyprus Tax Department released additional frequently asked questions ..
KPMG in Cyprus
On 23 February 2024, the Cyprus Tax Department ("CTD") published a letter extending the deadline for the submission of the 2022 Income Tax Return ...
S&A
In continuation of our article issued in September 2023, in an important announcement on February 1, 2024, the Cyprus Tax Department has paved the way for a significant shift in the tax landscape...
France
Grant Thornton Société d’Avocats
Le Cadre inclusif OCDE/G20 sur le BEPS a publié le rapport sur le Montant B (approche simplifiée et rationalisée « ASR ») du Pilier Un le 19 février 2024.
Grant Thornton Société d’Avocats
Découvrez en vidéo les nouveautés 2024 en matière de documentation et de contrôle fiscal.
Ireland
Maples Group
Chambers Global Practice Guide - Corporate Tax 2024 Ireland...
Matheson
On 29 January 2024 the OECD released its first aggregated results and statistics for the International Compliance Assurance Programme ("ICAP") (the "Statistics").
Malta
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.
Switzerland
Loyens & Loeff
After publishing a summary on transfer pricing rules in Switzerland (TP Paper), the SFTA has now published a website notably including a rather extensive Q&A on selected Swiss transfer pricing topics.
Vischer AG
In the case of loans and advances, (hereinafter "loans") granted within a group of companies or between a company and a related party, e.g. a shareholder...
Turkey
Nazali
Sermaye piyasası araçlarından olan forward sözleşmesi, taraflardan birinin sözleşmeye konu olan finansal varlığı sözleşmede belirlenen fiyat üzerinden gelecekteki...
UK
Lubbock Fine
When financing your business operations through borrowing, one of the main considerations will be whether the interest cost is deductible, and to what extent if it is. In the UK...
European Union
Matheson
Businesses have long sought clarification on the interaction of VAT and transfer pricing ("TP") rules. The uncertainty relates primarily to whether TP adjustments...
Loyens & Loeff
Does Pillar Two really matter for the real estate sector? The scope of application is broad, the real estate related exclusions are not straight-forward...
Matheson
In December each year an annual Finance Act is passed by the Irish Parliament enacting substantive changes to tax law.
Loyens & Loeff
Pillar Two is a groundbreaking international tax framework that imposes a 15% minimum taxation to multinational enterprises in each country where they operate.
Loyens & Loeff
Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics. This Snippet describes Luxembourg transfer pricing (‘TP')...
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