04/21/2022
HMRC provides scope to settle remuneration trust tax liabilities
HMRC has set out guidance to help users of remuneration trusts determine what tax they owe.
Tax
04/14/2022
Irish funds may have to revisit taxonomy disclosures over updated guidance from ESAs
“As the initial taxonomy regulation disclosures were being prepared, the ESAs suggested that they favoured a 0% taxonomy-alignment disclosure,”
04/10/2022
Landmark CJEU ruling in VAT matters
Subsidiary rendering services to its parent is no fixed establishment of the latter
04/07/2022
Jersey to introduce taxation for enveloped property transactions
Late payments incur a surcharge of 10%.
04/04/2022
Ratification of Protocol to double tax treaty between Poland and the Netherlands has been completed
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
An overview of tax considerations for non-UK residents purchasing UK residential property
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
New guidance on UK uncertain tax treatment published ahead of law change
The guidance also confirms that an uncertain tax treatment is unlikely to have any consequences on senior accounting officer (SAO) certification
03/31/2022
10 measures to expose sanctioned Russian oligarchs’ hidden assets
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
Draft law includes EU-regulated securitization within scope of interest limitation
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 treatment of UK termination and compensation payments
VAT may also have been payable on termination payments for unpaid invoices or for future VATable supplies.
03/15/2022
Tax Disputes And Litigation Reviews 2022 - Ireland
The procedures for resolving those disputes, and the powers and approach of local tax authorities.
03/10/2022
World’s first UN Tax Convention draft is antidote to sanctions-busting financial secrecy, campaigners announce
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
Closing Tax Havens Is the True Test of the West's Resolve
Their complicity has removed the incentives these elites might have had to rein in their countries' authoritarian leaders.
03/08/2022
UK considers online sales tax
The government said it would not be intended to actively encourage customers to shop in-store rather than online.
03/05/2022
HMRC now successful in 86% of tax disputes in UK courts and tribunals
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
DeVere partners with law firm to offer tax advice in Spain and Portugal
The jump in demand in the last 12 months has been considerable.
02/28/2022
The Swiss banking clean-up is a mirage
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
Andersen Global Enters Collaboration Agreement with Bahrain-Based Law Firm
Almoayed Chambers Consultancy is a boutique law firm with specific focus on corporate commercial contracts
02/21/2022
Luxembourg: New One-Time Tax Reporting Obligation for Investment Vehicles
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
Expect forward-looking UK corporate tax reform in coming months
The availability of tax relief for overseas R&D is often essential to businesses