Tax Law and International Tax Law

As Cyprus continues to attract global investors and professionals seeking a stable and vibrant European base, the Cyprus Permanent Residency Program remains a cornerstone for those looking to establish a foothold in the Mediterranean.

On 25 April 2025, the Dutch Supreme Court (Supreme Court) issued two landmark decisions on certain anti-abuse rules relevant for non-Dutch...

Submission of 2024 Personal Income Tax Return (TD1) in Cyprus...

Malta has gained a high reputation in the shipping and yachting world, not only because of its geographical location but also because it offers attractive and competitive incentives, thereby making Malta one of the top flags in the world.

On 8 December 2024, the Republic of Cyprus and the Government of the Sultanate of Oman signed a new Double Taxation Agreement (DTA) aimed at preventing double taxation...

The Dutch coalition government recently agreed on an update to the budget for 2025 and later years. The final 2026 budget will officially be announced...

The Polish withholding tax (WHT) system operates under a pay-and-refund model, requiring tax to be withheld at the source and later refunded if the relevant conditions are met.

The withholding tax rate on dividends paid from an Irish company to a Maltese resident shareholder is generally zero, provided that certain conditions are met. This may arise from exemptions granted by Irish domestic...

Malta is one of the most attractive destinations for establishing holding companies dedicated to managing intellectual property (IP), thanks to its combination of favourable tax benefits, a strong legal framework, a network of over 70 Double Taxation Agreements (DTAs) and direct access to the European single market.

On 8 December 2024, the Republic of Cyprus and the Government of the Sultanate of Oman signed a new Double Taxation Agreement (DTA) aimed at preventing double taxation...

In recent years, Cyprus has emerged as one of the most attractive jurisdictions in the European Union for individuals and businesses seeking tax efficiency, legal certainty, and access to international markets. With a robust regulatory framework, English-speaking professionals, and a highly competitive tax system, Cyprus offers a compelling package for entrepreneurs, investors, and multinational groups alike.

During the recent years there have been several key developments around the world in relation to the application of the double tax treaties and international taxation in general.