Mondaq Offshore: Tax
PwC Cyprus
We now await publication of the DTT in the Cyprus Government Gazette.
G. Vrikis & Associates LLC
Article 9(B) of the Income Tax Law 2002 (as amended) provides for a notional interest deduction for tax purposes on new equity capital (ie, paid-up share capital and share premium) injected into companies and permanent establishments ...
Michael Kyprianou & Co LLC
Tonia Antoniou, Discusses Why Tax Benefits Offered In Cyprus Are A Competitive Advantage For Any Business.
C.Savva & Associates Ltd
The revenue to be included in the Cypriot tax base shall be computed in proportion to the company's actual participation in the CFC.
Soteris Pittas & Co LLC
The bill, which came into force on 2nd January 2018, has amended the Value Added Tax Law.
PwC Cyprus
Latest Revised EU List Of Third Country Non-Cooperative Jurisdictions In Tax Matters.
PwC Cyprus
The amendments became effective as from the date of their publication.
PwC Cyprus
Cyprus has opted for the Model B approach as foreseen in ATAD.
Elias Neocleous & Co LLC
An individual who is resident in Cyprus for a particular tax year is liable to income tax on worldwide income, whether that income is remitted to Cyprus or not.
Soteris Pittas & Co LLC
In Cyprus Transfer Pricing rules are regulated by the circular issued on 30 June 2017 by the Cyprus Tax Authorities (CTA) (the "Circular") revising the transfer pricing framework for companies ...
Carey Olsen
This document summarises certain key aspects of Guernsey taxation law for the calendar year 2019.
Carey Olsen
Guernsey does not levy any form of capital gains tax, inheritance tax or value added tax. No stamp or document duty, or transfer tax, is payable in respect of companies,
Duff and Phelps
Consistent with the OECD framework, the IRD will also be participating in automatic exchange mechanisms designed to facilitate the exchange of CbCRs between countries.
Mayer Brown
The past few months have witnessed a number of important tax changes, which are included in this edition of the Bulletin.
KPMG Luxembourg
The Mandatory Disclosure Rules (MDR) Directive is one of the EU's latest initiatives aimed at increasing tax transparency and exchange of information in tax matters.
Arendt & Medernach
Amongst the main tax measures[1] , one can highlight the reduction of the maximum corporate income tax ("CIT") rate. In particular, the CIT rate for net profits exceeding EUR 200,000 is reduced
Arnone & Sicomo
Soparfi: all you have to know about the financial holding company in Luxembourg.
ATOZ Tax Advisers
Over the last few years, transfer pricing and related documentation has become the hot topic in Luxembourg taxation in an evolving environment that is relying increasingly less on tax rulings
Arendt & Medernach
On 9 April 2019, Luxembourg deposited with the Organisation for Economic Cooperation and Development ("OECD") its instrument of ratification of the Multilateral Instrument ...
Dixcart
When a payment is made or received in a cryptocurrency it is treated like a payment in any other currency, for income tax purposes.
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Ogier
In a judgment of the Royal Court issued on 20 March 2019, In the matter of the B Trust [2019] JRC 035, the Royal Court indicated that delay in bringing an application to set aside
ATOZ Tax Advisers
Over the last few years, transfer pricing and related documentation has become the hot topic in Luxembourg taxation in an evolving environment that is relying increasingly less on tax rulings
Xenios L. Xenopoulos LLC
Cyprus is and has been for many years now an established International Business and Financial Centre because of the incentives, the good infrastructure, and its considerably extensive network of Double Tax Treaties.
Dixcart
Please note that as a general principle EEA citizens are free to move to other EEA countries. Switzerland is in the Schengen Area and as such EEA citizens can move there and vice versa.
C.Savva & Associates Ltd
The revenue to be included in the Cypriot tax base shall be computed in proportion to the company's actual participation in the CFC.
STA Law Firm
The European Union has identified the tax regime for Hong Kong as one of the problematics on account of its fencing features.
Arnone & Sicomo
Soparfi: all you have to know about the financial holding company in Luxembourg.
Maples Group
The Cayman Islands Department for International Tax Cooperation ("DITC") issued an advisory[1] on 9 April 2019.
Fiduserve
The BVI Government introduced, with effect from 1 January 2019, a new legislation titled the Economic Substance (Companies and Limited Partnerships) Act 2018, requiring certain legal entities to demonstrate ...
Walkers
The Cayman Islands Department for International Tax Cooperation has issued an Industry Advisory to update the relevant dates for reporting under the Foreign Account Tax Compliance Act and the Common Reporting Standard.
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