Mondaq Offshore: Tax
Invest Barbados
The Double Taxation Agreement (DTA) between the Government of Barbados and the Italian Republic has entered into force in accordance with Article 30 of the Agreement.
Currently pending ratification, the treaty between Cyprus and Barbados (the Treaty) was signed on the 3 May 2017 by Mr Euripides L Evriviades, the High Commissioner of Cyprus in the United Kingdom...
Michael Kyprianou & Co LLC
On the strength of the parliamentary resolution of the Cyprus House of Representatives, on the 14th July 2017, the rule of 183 days, as regards the determination of tax residency of individual persons in Cyprus...
Michael Kyprianou & Co LLC
The House of Representatives has recently voted and amended the Value Added Tax Law with a 19% VAT on plots, in line with the European acquis.
Elias Neocleous & Co LLC
he Cyprus parliament has passed an amendment to the VAT law imposing 19 per cent VAT on land transactions for business purposes, bringing it into line with the common EU system of VAT.
Kinanis LLC
Via the 2018 Budget Laws, the Maltese Government seeks to introduce new rules regarding deductions of notional interest on risk capital.
PwC Cyprus
On 03/11/2017, the House of Parliament voted the long awaited amendment of Cyprus VAT Legislation concerning taxation of building land, in order to align it with the provisions of EU VAT Directive.
PwC Cyprus
Στις 03/11/2017, η ολομέλεια της Βουλής ψήφισε τροποποίηση στην περί ΦΠΑ Νομοθεσία με σκοπό την εναρμόνισ
Elias Neocleous & Co LLC
The Cyprus Tax Department has announced that, following the latest improvements of the TAXISnet system for electronic submission of VAT returns...
Prior to the amendment, a Cyprus tax resident was an individual who had remained in Cyprus for at least 183 days in one calendar year.
AGP Law Firm | A.G. Paphitis & Co. LLC
This is a general review of requirements introduced by the Cyprus Tax Department in the Interpretative circular of 30th of June setting out the revised tax treatment of intra-group back-to-back financing arrangements.
Deloitte Cyprus
Our 5 minute tax update webcasts are broadcasted monthly and provide a brief summary of local and international tax events impacting Cyprus.
Michael Kyprianou & Co LLC
Recently, the House of Representatives voted and amended the definition of "restructuring" in all tax laws of Cyprus.
Alliott Group (International)
In her first policy address, Mrs. Carrie Lam, Chief Executive of Hong Kong SAR, set out her proposed tax changes for Hong Kong.
Jersey Finance Limited
Disappointingly, the attempt to paint all offshore activity as secretive and founded on abusive tax avoidance is both misleading and one-sided.
KPMG Luxembourg
The present article focuses specifically on the VAT impacts of the resell model, and also discusses what VAT incentives can be used to encourage circular business models.
Arendt & Medernach
A focus on the new German tax rules applying to Luxembourg investment funds in relation to their German investors and German investments and illustrate the impacts under the German Investment Tax Reform 2018.
Hance Law Avocats
Special Limited Partnership | SLP
GANADO Advocates
Malta has enacted Notional Interest Deduction Rules in October, 2017 which will apply in respect of income derived from basis year 2017 onwards by Maltese companies, Maltese partnerships....
In this article, Priscilla and Rowin discuss the implementation of the OECD's Base Erosion and Profit Shifting Project in Mauritius.
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KPMG Luxembourg
A common mugger might snatch an iPhone from your hand, or swindle you out of the cash in your wallet.
The six member states that comprise the GCC have become the latest to join a host of countries that have introduced VAT since it was first established in France just over 60 years ago.
C.Savva & Associates Ltd
The below is written with the purpose to provide an insight on VAT treatment in regard to short and long term Yacht leasing, relating to Cyprus tax resident companies, being owners of yachts
Oneworld Ltd
A major problem faced today by trading corporations established in offshore jurisdictions is to satisfy the "economic substance" criterion.
Cayman Islands Government
A two-person team from the Ministry of Financial Services has just returned from having face-to-face discussions with US officials on US tax and financial services reform...
STA Law Firm
'The Federal Tax Authority has announced the time-limit for companies to register for VAT in the UAE.'
Baker & Partners
In a series of 3 articles (Rounds 1 to 3), we explore Jersey's approach to the concept of transparency in respect of beneficial ownership information.
K&L Gates
As of 1 January 2018, value added tax ("VAT") at the rate of 5% will be applied on a wide range of goods and services in the United Arab Emirates ("UAE").
Eptalex SAL
The UAE announced its intention to comply with OECD's Automatic Exchange of Tax Information (AEoI) in 2010 with the goal to begin reporting in 2018 for FY2017.
Contractors should pay particular heed to the above. Given the current low margins and the value and volume of contracts they have in place at any one time...
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