Mondaq Europe: Tax
In accordance with its agreement with international lenders, Cyprus has made a number of changes to its tax rates.
Following the removal of Cyprus from the Portuguese tax blacklist in 2011, the two countries have now signed a double tax agreement.
In accordance with its agreement with its international lenders, Cyprus has made a number of changes to tax rates.
On 18 April 2013, a number of changes in tax laws were voted by the Cypriot House of Representatives.
Cyprus has undertaken a series of reforms to secure Troika financial support.
The European Court of Justice recently ruled that VAT on investment management fees paid by the trustees of a UK defined benefit pension scheme is irrecoverable under a VAT exemption for special investment contained in two EU Directives.
Corporate restructurings across the European Union have long been on the top of the agenda to accomplish the EU single market.
A discussion on the recent double taxation arrangement between Guernsey and Luxembourg.
Last week the UK officially launched a challenge against the European Commission in the European Court of Justice in respect of the proposed Financial Transactions Tax.
The European Court of Justice has confirmed the Irish practice of allowing holding companies to become members of a VAT group and benefit from the ability to recover VAT incurred by the group as a whole.
The European Court of Justice has recently released its decision in the GfBk case and clarified that the exemption from VAT for investment management services provided to special investment funds includes those services which are purely advisory and information services.
The Isle of Man concluded a Tax Information Exchange Agreement (TIEA) with the Argentine Republic on 14 December 2012.
The Supreme Court in England has today issued its judgment in the cases of Pitt v Holt and Futter v Futter.
A speciality debt is a debt created by deed or instrument under seal rather than by contract.
In the recent case of In The Matter of The Representation of RBC Trust Company (Jersey) Limited And In The Matter of The B Life Interest (2012) JRC 229, the Royal Court of Jersey has again considered whether the doctrine of mistake can apply to voluntary dispositions made by a trustee.
In the recent case of In The Matter of The Representation of RBC Trust Company (Jersey) Limited And In The Matter of The B Life Interest (2012) JRC 229, the Royal Court of Jersey has again considered whether t
Jersey and Guernsey have now followed the Isle of Man’s lead in signing FATCA style disclosure agreements with the United Kingdom.
The Isle of Man government has announced the signing of a double taxation agreement (DTA) with Luxembourg.
The Isle of Man government has announced the signing of a double taxation agreement (DTA) with the Republic of Seychelles.
It will come as pleasant news to those Italians burdened by economic woes that authorities like Equitalia and Serit are not entirely exempt from mistakes when issuing tax demands.
The Italian Tax Agency has recently disclosed its approach on the elements that sellers have available to prove the actual physical transfer of goods to the member state of the purchaser.
Latest Video
Most Popular Recent Articles
On 18 April 2013 the UK government issued a legal challenge to the decision of the EU Council of 22 January 2013 which authorised a subset of the EU (not including the UK) to introduce a financial transaction tax.
In his March 2011 Budget statement the Chancellor of the Exchequer announced consultation on the introduction of a statutory definition of tax residence.
In accordance with its agreement with its international lenders, Cyprus has made a number of changes to tax rates.
On 11 December 2012, the Government published draft legislation establishing a statutory residence test for individuals coming to and leaving the UK.
UK real estate, particularly prime property in London, has always attracted significant international investment.
Cyprus has undertaken a series of reforms to secure Troika financial support.
Many legal disputes have arisen over whether specific termination payments made to an employee are attributable to salaries tax.
Jersey and Guernsey have now followed the Isle of Man’s lead in signing FATCA style disclosure agreements with the United Kingdom.
The Governments of Jersey and Guernsey both announced in March 2013 that they intend to agree intergovernmental agreements with the UK for the automatic exchange of tax-related information.
This note outlines some of the issues lenders in the UK primary market need to consider in relation to FATCA.
