Mondaq Offshore: Tax
Cayman Islands Government
The Cayman Islands remains strong in complying with the international standards that govern the exchange of tax information among tax authorities, according to a report published today.
DMS Governance Ltd
On 19 July, the Department of International Tax Cooperation issued an update to the deadlines for Cayman Islands Financial Institutions to comply with U.S. FATCA and Common Reporting Standards.
Carey Olsen
All Cayman Financial Institutions (CFIs) must register with the Department of International Tax Cooperation for CRS (or vary their existing FATCA/UK CDOT registration) by 31 July 2017.
Maples and Calder
The registration deadline of 31 July, 2017 for both CRS and FATCA registrations has now passed. Financial Institutions that missed the deadline need to focus on completing their registration...
TMF Group
The Corporation Tax was in effect in Costa Rica from 2012 to 2015, when it was found to be unconstitutional. Recently, after clearing the constitutional court, this tax came into effect again through Law #9428.
C.Savva & Associates Ltd
The below was written with the purpose to provide a refresher on VAT Cyprus matters in regards to the place of supply for Cross Border Supplies of goods and services.
C.Savva & Associates Ltd
The Official Government Gazette published the amending law to the Assessment and Collection of Taxes Law, on the 14 July 2017, stating the following:
AGP Law Firm | A.G. Paphitis & Co. LLC
On Friday, July 14, the Parliament of Cyprus approved a bill granting tax resident status to individuals that spend at least 60 days in Cyprus per year, under certain conditions.
Shanda Consult Ltd
The changing regulatory requirements, global tax reforms and initiatives such as the Base Erosion and Profit Shifting (BEPS) action plan undertaken by the OECD raise important questions...
Shanda Consult Ltd
The Parliament of Cyprus has approved by common consent the proposal of amending the rules for determining tax residency of individuals in Cyprus.
Elias Neocleous & Co LLC
Earlier this year the Cyprus Tax Department announced that the so-called minimum margin scheme, under which a deemed margin is imputed on "back to back" intra-group loans for the purposes of assessing taxable income...
ELVINGER HOSS PRUSSEN
Any extension to all sectors of the economy would give rise to distortions of competition.
ELVINGER HOSS PRUSSEN
The ECJ ruled that the IGP regime does not prevent members of an IGP from exercising taxable activities.
KPMG Luxembourg
The principle of beneficial ownership is nothing new (first appearing in the 1977 OECD Model Tax Convention)1 but, 40 years later, it is still relevant.
Hance Law Avocats
It is often reported that the only disadvantages of the Soparfi Luxembourg holding is the obligation to pay a Wealth Tax and a minimum taxation every year.
Hance Law Avocats
Luxemburg Holdings: v The Minimum Taxation And The Taxation On The Net Wealth
KPMG Malta
In recent years Malta has become a jurisdiction of choice in the fields of aircraft maintenance, aircraft registration and aircraft leasing.
BSA Ahmad Bin Hezeem & Associates LLP
The UAE legislature has moved swiftly towards the implementation of a comprehensive set of laws to lay the platform for the introduction of taxation in the UAE.
TMF Group
The common legal framework for the introduction of a VAT system in GCC countries is now set.
Arendt & Medernach
On 31 July 2017, the President of the United Arab Emirates (the "UAE") issued the new Tax Procedures Law (the "Law").
Latest Video
Most Popular Recent Articles
Deloitte Cyprus
Our 5 minute tax update webcasts are broadcasted monthly and provide a brief summary of local and international tax events impacting Cyprus.
Deloitte Cyprus
Our 5 minute tax update webcasts are broadcasted monthly and provide a brief summary of local and international tax events impacting Cyprus.
Meyer-Reumann & Partners
Fee-based financial services will be taxed, but margin-based products are expected to be exempt.
STA Law Firm
Renowned author and entrepreneur, Mark Twain, once said, ‘tax is a fine for doing well; whereas, a fine is a tax for doing wrong.'
Beale & Company (Middle East)
The United Arab Emirates, a popular tax haven, will succumb to its first direct tax- the value added tax. The New Year will ring in a VAT in the UAE at a moderate rate of 5% (worldwide VAT levels range from 0% to 25%).
BeesMont Law Limited
Increasing complexity in cross-border structures, the effects of the recent global financial crisis, increasing fears over diminished tax revenues and multiple financial scandals have impacted various countries around the world.
Al Tamimi & Company
The GCC VAT Framework Agreement, which is yet to be published, has now been signed by all six countries in the GCC.
Ogier
In June 2017, the Government of Jersey published a survey inviting local businesses from all industries to provide their views on Brexit and the potential impact it might have on them.
KPMG Luxembourg
The principle of beneficial ownership is nothing new (first appearing in the 1977 OECD Model Tax Convention)1 but, 40 years later, it is still relevant.
Maples and Calder
In this guide, Scott Macdonald and Christopher Wall provide an overview of Cayman Islands securitisation law, including receivables contracts, receivables purchase agreement, asset sales, security issues, insolvency laws, special rules, regulatory issues and taxation.
Article Search Using Filters
Related Topics
Mondaq Advice Centre (MACs)
Popular Authors
Popular Contributors
Up-coming Events Search
Tools
Font Size:
Translation
Channels
Mondaq on Twitter