LATEST ARTICLES
Belgium
Loyens & Loeff
Since 1 January 2023, a mixed VAT payer which applies the real use method to determine its right to deduct input VAT is required to notify the tax authorities by electronic means (via an E-604A or E-604B respectively).
Cyprus
KPMG in Cyprus
The law was passed following a law proposal submitted by the AKEL parliamentary group.
McMillan Woods
When issuing invoices for both EU and non-EU transactions, there are specific VAT rules that your Cyprus company needs to be aware of to ensure compliance.
Highworth
Highworth (Cyprus) Ltd, a trusted leader in financial services, proudly presents the Tax Facts of 2024.
Ireland
Maples Group
Chambers Global Practice Guide - Corporate Tax 2024 Ireland...
Isle of Man
Dixcart Group Limited
The Private Foundation represents a unique incorporated vehicle that is becoming increasingly popular for estate planning, asset protection, and a wide and varied array of activities.
Italy
IPG Lex&Tax
Con la Sentenza n. 3755, depositata il 20 dicembre 2023, la Corte di Giustizia tributaria di secondo grado della Lombardia ha legittimato la detrazione dell'IVA...
Luxembourg
DLA Piper
The question as to whether board members / independent directors were to be seen as VAT taxable persons has sparked extensive debates.
Malta
Fenech & Fenech Advocates
The most notable local development from a VAT /tax perspective in the realm of superyachts is undoubtedly the introduction of a special 12% VAT rate on charters commencing in Malta.
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.
Portugal
Dixcart Group Limited
Are you an aspiring entrepreneur with a groundbreaking idea and the drive to see it flourish...
Russian Federation
Gorodissky & Partners
From March 2024, the procedure for the VAT payment on electronic services when such services are provided by a taxpayer from one Eurasian Economic Union...
Turkey
BDO TURKIYE (DENET YEMINLI MALI MUSAVIRLIK A.S.)
Sosyal Güvenlik Kurumu Başkanlığı Sigorta Primleri Genel Müdürlüğü tarafından 18/04/2024 tarihli Duyuru yayımlanmıştır.
BDO TURKIYE (DENET YEMINLI MALI MUSAVIRLIK A.S.)
Lokanta ve kafe gibi yerlerde satılan gıda maddeleri için yüzde 10 KDV uygulatılmak isteniyorsa, bunun yolu böyle zorlama yorumlarla değil, Cumhurbaşkanı kararı ile oranı artırmaktır.
Nazali
Sermaye piyasası araçlarından olan forward sözleşmesi, taraflardan birinin sözleşmeye konu olan finansal varlığı sözleşmede belirlenen fiyat üzerinden gelecekteki...
BDO TURKIYE (DENET YEMINLI MALI MUSAVIRLIK A.S.)
Enflasyon düzeltmesi ile öz sermaye tutarları önemli ölçüde değişmektedir.
UK
Price Bailey
The majority of the services provided by doctors' practices are VAT free. Good news one would think; no need to charge VAT and no need to deal with VAT returns and inspections.
European Union
Arendt & Medernach
VAT and transfer pricing have always had an ambiguous relationship, which has led to uncertainty for businesses and stakeholders with regard to what are known as the Transfer Pricing Adjustments (TP Adjustments).
Matheson
Businesses have long sought clarification on the interaction of VAT and transfer pricing ("TP") rules. The uncertainty relates primarily to whether TP adjustments...
WH Partners
On 7 March 2024, the Court of Justice of the European Union delivered judgment C-341/22 - Feudi, which declared that certain Italian VAT anti-abuse legislation...
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