European Union: Capital Gains Tax

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Article
Client Stories: Malta Residence Options For Non-European Citizens
Mr Liao Wang is a successful Chinese businessman who lives in Beijing with his wife. At 55, family remains central to his life. Their two children study in Europe, one in Amsterdam and the other in Madrid, and the couple visits them every six to eight weeks. Since both children have finished school and have continued their studies abroad, the Wangs are considering a move of residence.
Malta Commercial
DG
Dixcart Group Limited
Article
Case Study: Relocating A Consultancy Company To Cyprus Under The Non-Domicile Regime
An EU national, operating a successful consultancy company, sought a jurisdiction that combined tax efficiency, EU credibility, and a high quality lifestyle. With an international client base and no dependence on a physical location, Cyprus emerged as a natural choice for both business relocation and personal residency. The individual also held a personal investment portfolio which was discretionary managed by an EU Financial Institution.
Worldwide Strategy
DG
Dixcart Group Limited
Article
InDisputes – Hegarty v Revenue: High Court Overturns TAC On General Anti-Avoidance Rule
The Tax Appeals Commission (“TAC”) had determined that certain transactions entered into by the taxpayers were ‘tax avoidance transactions’ within the meaning of section 811 of the Taxes Consolidation Act (“TCA”). The High Court held that, due to errors of law, the TAC determination could not stand in respect of the substantive conclusion regarding section 811 TCA
Ireland Tax
M
Matheson
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