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Tax Notes International – Statutory Codification of Foreign Entity Tax Classification in Ireland

It marks the first time that Irish legislation has dealt directly with the tax transparency of foreign entities.

China tightens tax concession for HK intermediary holdcos

Under China’s Enterprise Income Tax Law, dividends paid by a PRC resident enterprise to a foreign shareholder are generally subject to 10% WHT.

‘Disappointing’ UK tax ruling will hit projects across sectors, say experts

The Supreme Court was not persuaded by the fact that the accounting profit calculation had reflected that a significant amount had been spent on the surveys and studies.

Finding a tax smart approach to maximise your charitable impact

Implementing planning to secure the reduced rate of IHT can be highly effective from a tax perspective, whether via the drafting of the original Will or a post-death variation.

VAT Update in The Bahamas

Consumers will no longer pay VAT on unprepared foods purchased

Barbados Strengthens Ties with Hong Kong with new Double Tax Agreement

From a business perspective, DTAs go beyond just being technical tax tools, they are vital enablers for international investment for both named jurisdictions.

Pre-IPO US tax planning for US founders of companies seeking to list in Hong Kong

US tax residents remain subject to US federal income tax on worldwide income regardless of residence

Charitable gifts in Wills – the 'hidden' new inheritance tax ('IHT') trap

Wills which contain such gifts should therefore be reviewed and changed, either to specify named registered charity recipients or to include a time limit for making the selection.

Considerations in Tax Refund Litigation

They outline the key challenges taxpayers are facing

Irish Lessors fly free of Indian tax

The IATA's ruling resulted in greater certainty of application of the IIDTT to leasing arrangements between Irish companies and Indian lessees

Paul Hastings Adds Premier Tax Partner From Band 1 Practice in London

Paul Hastings LLP announced today that Alicia Osei has joined as a tax partner in London, further strengthening the firm’s London and global tax platform and expanding its capabilities to guide clients through complex strategic M&A, private equi

Finance Bill 2025 - 2026: Changes to charity tax

The changes are intended to close or correct what the government considered to be minor loopholes or aberrations in the current regime.

Global Tax Deal Sparks Fear U.S. Law Will Be Tougher to Change

Mr. Odintz echoed these concerns, pointing to questions circulating in the tax community about how the agreement could place constraints on U.S. tax law.

Luxembourg’s New Carried Interest Tax Regime Formally Adopted and Effective as of 2026

The new regime sets out a very attractive tax framework

Luxembourg to reform carried interest tax

The new carried interest tax regime will apply regardless of the AIF’s legal form.

Navigating corporate and partnership tax in Luxembourg

For VAT the limitation period expires five years from 31 December of the year in which the sum of money to be collected has fallen due under article 81 paragraph 1 of the VAT Law.

Expanded Tax Break in GOP Law Has Startups Talking Restructuring

Mr. Bloom said these examples show how the law "just added another compelling reason to be a C corp."

Luxembourg tax update: what's new in 2026?

The draft law is still under parliamentary review and it is expected that the new regime will be adopted by early 2026.

Changes to Guernsey taxation of employee share option schemes

Organisations should review existing share schemes and consider implications for future grants.

Partial exemption and VAT recovery for UK businesses

Businesses can either operate the standard method for VAT recovery or a special method with HMRC known as a partial exemption special method (PESM).