Tax Law and International Tax Law

Choosing the right visa requires more than a quick chat and good cup of coffee to decide what is best for you, and getting in touch with the right person is the most important step..

Cyprus insurance brokers and Cyprus insurance agents I took the liberty to make this very short video of course to explain to the Third Country Insurance Brokers...

Given the ongoing uncertainty around the UK's Non-Domiciled (Non-Dom) tax regime, many UK resident non-dom's are evaluating the potential impacts and considering their options outside the UK.

Cyprus has raised its corporate income tax rate from 12.5% to 15%, but the total tax burden on distributed profits has actually fallen by more than eight percentage points for Cyprus-domiciled shareholders due to a dramatic cut in the Special Contribution for Defence on dividends. However, non-domiciled residents and foreign shareholders now face higher effective rates, fundamentally reshaping the island's tax competitiveness for different investor categories.

El Tribunal Supremo resuelve una controversia sobre cómo calcular la 'principal fuente de renta' cuando un contribuyente percibe rendimientos de actividad agrícola y pensión de jubilación, determinados mediante métodos fiscales diferentes. La decisión tiene implicaciones directas sobre la aplicación de beneficios fiscales en transmisiones de empresas familiares.

Folketinget holder sommerferie, men skattemæssige spørgsmål om boafgift og ejendomsoverdragelse fortsætter med at udvikle sig. Skatterådet har bekræftet anvendelsen af 15%-reglen ved...

La Dirección General de Tributos examina el tratamiento fiscal de las Restricted Stock Units cuando se aplica un mecanismo de sell-to-cover para el pago automático del ingreso a cuenta. El análisis determina cómo debe valorarse el rendimiento del trabajo en especie cuando la empresa vende automáticamente un porcentaje de las acciones antes de su entrega efectiva al trabajador.

The Dutch government has released its comprehensive tax plan for 2027, introducing significant changes across corporate income tax, dividend withholding tax, Pillar 2 implementation, employment taxation, and real estate transfer tax. Key measures include modifications to the participation exemption regime for hedging instruments, implementation of the OECD Side-by-Side Safe Harbour package for US-headed multinational groups, and new stock option schemes for startups and scale-ups designed to strengthen the

On 24 June 2026, the European Commission adopted an ambitious tax simplification package comprising two legislative proposals aimed at simplifying EU tax rules, reducing compliance burdens for businesses and strengthening the competitiveness of the Internal Market.

Corporate groups commonly use intragroup guarantees to improve creditworthiness and secure favorable financing terms, but this practice carries significant tax implications under Polish transfer pricing regulations. When guarantees are provided free of charge or on non-equivalent terms between related parties, companies face risks including transfer pricing adjustments, additional tax liabilities of up to 20%, and taxation of gratuitous benefits. Understanding documentation thresholds, valuation methods, an

Belgium's tax administration has issued a crucial circular clarifying the application of the new capital gains tax on financial assets, addressing key uncertainties around realization timing, earn-out structures, partnership vehicles, and historical exemptions. The guidance provides essential insights for taxpayers navigating payment modalities, matrimonial property regimes, and the complex interaction between the tax and existing corporate structures.

Transfer pricing often first appears to be an accounting question. The legal position matters just as much. A payment between companies in the same group may be recorded correctly in the accounts and still need to be tested against the terms independent parties would have agreed.