04/04/2022
The Protocol will become effective after both countries exchange notes confirming the ratification of the Protocol, which is very likely to occur in the nearest future.
04/04/2022
The purchase, ownership and sale of UK residential property by non-UK residents can result in complex UK tax considerations, which we explore in this article
04/01/2022
The guidance also confirms that an uncertain tax treatment is unlikely to have any consequences on senior accounting officer (SAO) certification
03/31/2022
The Tax Justice Network has in response published a briefing detailing 10 transparency measures that the task forces can take to cut through financial secrecy
03/18/2022
Taking notice of the EC’s interpretation, the draft law released by the Luxembourg government removes securitization entities within the meaning of article 2(2) of the 2017 EU regulation from the list of financial undertakings not subject to the int
03/17/2022
VAT may also have been payable on termination payments for unpaid invoices or for future VATable supplies.
03/15/2022
The procedures for resolving those disputes, and the powers and approach of local tax authorities.
03/10/2022
The draft convention would bring transparency to the estimated $10 trillion held offshore anonymously by wealthy individuals and the $1 trillion in profit shifted by multinational corporations across borders every year.
03/09/2022
Their complicity has removed the incentives these elites might have had to rein in their countries' authoritarian leaders.
03/08/2022
The government said it would not be intended to actively encourage customers to shop in-store rather than online.
03/05/2022
Delays of sometimes more than a year in the issue of judgments and long delays in listing cases were reported by users of the FTT last year
03/02/2022
The jump in demand in the last 12 months has been considerable.
02/28/2022
The impact of Swiss ‘success’ in these areas amounts to, TJN estimates, tax losses suffered by other countries of some US$21 billion a year, or enough to fully vaccinate more than a billion people against COVID.
02/24/2022
Almoayed Chambers Consultancy is a boutique law firm with specific focus on corporate commercial contracts
02/21/2022
It is worth highlighting that these reporting obligations apply even if the investment vehicle never invested, directly or indirectly, in Luxembourg real estate.
02/18/2022
The availability of tax relief for overseas R&D is often essential to businesses
02/16/2022
HMRC’s NFT seizure ‘unlikely to be the last’
“The fact that money laundering now turns to investments in digital assets itself brings us to the next level of online crime,” said Nils Rauer, expert for digital transformation at Pinsent Masons.
02/16/2022
Threatened with criminal charges, ZKB reached a settlement with the U.S. Department of Justice (DoJ), which at the time included a fine as well as a probationary period of several years.
02/15/2022
Addressing the tax challenges raised by digitalization has been a priority of the OECD/G20 Inclusive Framework on base erosion and profit shifting (BEPS) since 2015.
02/14/2022
The digital tokens, which emerged in 2014, can be thought of as certificates of ownership for virtual or physical assets.