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Cyprus
KPMG in Cyprus
On 19 April 2024, the Council of Ministers decided to further extend the temporary application of the zero VAT rate on specific goods, which previously fell under either the standard VAT rate of 19% or the reduced VAT rate of 5% (ΚΔΠ 138/2024).
McMillan Woods
Η τροποποίηση αφορά την παράγραφο 3 του Πίνακα Γ του Πέμπτου Παραρτήματος με βάση την οποία υπό πρ&#
McMillan Woods
The amendment concerns paragraph 3 of Table C of Schedule Five on the basis of which, under conditions referred to in the said paragraph, it grants the right to main residence buyers to request the reduced rate of 5% instead of the standard 19% rate.
Georgia
Eurofast
Discover the nuances of Georgian tax residency, from benefits like low tax rates and exemptions to criteria such as physical presence or the High Net Worth Individual program in this article.
Hungary
Katona & Partners Attorneys at Law
This article is the third one in a seven-part series of articles covering the important rules of corporate taxation in Hungary.
Malta
Finance Malta
Malta's fiscal unity regime stands as an innovative measure of tax efficiency, offering a host of benefits to groups of companies. From simplified tax management to enhanced...
Papilio Services Limited
Value Added Tax (VAT) is an important component of the tax framework in Malta, which has an impact on local businesses and also international entities conducting business in Malta.
Netherlands
Loyens & Loeff
On 19 April 2024 the draft bill ‘Amendments to the Business Succession Facilities 2025' (the draft bill) was published in the Netherlands.
Turkey
SRP Legal
The Revenue Administration Presidency of Republic of Türkiye published the Tax Procedure Law ("TPL") Circular No. VUK-167/2024-5 ("Circular") titled "Extension of the Corporate Tax Return Filing Period" on 26 April 2024.
Nazali
27 Nisan 2024 tarihli ve 32529 sayılı Resmî Gazete'de Hazine ve Maliye Bakanlığı (Gelir İdaresi Başkanlığı)'nca yayımlanan Katma Değer Vergisi Genel Uygulama Tebliğinde Değişiklik Yapılmasına Dair.
Nazali
30 Nisan 2024 tarihli ve 32532 sayılı Resmî Gazete'de Hazine ve Maliye Bakanlığı (Gelir İdaresi Başkanlığı)'nca yayımlanan Vergi Usul Kanunu Genel Tebliği (Sıra No: 560)...
Esin Attorney Partnership
Anayasa Mahkemesi ("AYM"), 14 Mart 2024 tarih ve E. 2023/169, K. 2024/82 sayılı kararı ("AYM Kararı" veya "Karar")...
Esin Attorney Partnership
The Constitutional Court of the Republic of Türkiye ("Constitutional Court"), through Decision No. E. 2023/169, K. 2024/82, dated 14 March 2024 ("Constitutional Court Decision" or the "Decision").
Nazali
A forward contract is defined as a contract that gives the holder the right and obligation to buy/sell any commodity or security at a future date and at a specified price.
UK
Forsters
Setting up and running your own business is an amazing achievement. It requires vision, creativity, motivation and stamina.
Withers LLP
In the Spring Budget 2024, the UK chancellor recently announced a radical overhaul of the tax system for non-domiciled UK tax residents...
Alvarez & Marsal
Please join us for a recap of this virtual event, where we presented the key findings from our recent publication "First 50 Directors' Remuneration Reports".
Dixcart UK
Recent statements from the Prime Minister announced forthcoming changes to company size classifications, promising to streamline reporting obligations for businesses nationwide.
Worldwide
Withers LLP
The United States is unique among industrialised nations in subjecting its citizens to worldwide income and gains tax wherever they happen to live.
Y. Vasiliou & Co LLC
The elimination of the non-domicile status has long been a divisive topic in the British tax system. The non-domicile status, sometimes called "non-dom" refers to an individual person's tax...
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