07/02/2021
Upper house of parliament approves law to implement EU anti-tax avoidance directive
The 1 January 2020 retroactive effective date for the anti-hybrid rules is causing concern for taxpayers and their advisors.
07/02/2021
The 1 January 2020 retroactive effective date for the anti-hybrid rules is causing concern for taxpayers and their advisors.
06/30/2021
Berardo and his lawyer were not immediately available for comment.
06/30/2021
Corporations subject to the disclosure rules generally would be required to report information
06/25/2021
The draft decree provides some initial insights on how the tax authorities consider transactions involving virtual currencies and tokens.
06/24/2021
As discussed below, there is still much work to do to flesh out the details of the framework
06/23/2021
This note is intended to be a quick overview of the Green Book focusing on its impact on private clients. It is not an exhaustive analysis of all provisions of the Green Book.
06/23/2021
"Bermuda has a right to determine for itself what it thinks is an appropriate tax system for its jurisdiction," he said.
06/16/2021
The government has not yet set a rate for the tax
06/14/2021
This change in audit posture may also serve as a catalyst for reviewing loan acquisition activities conducted in prior years.
06/14/2021
The OTS has suggested significant CGT reforms across a wide range of areas, including moving home, getting divorced, and running or investing in a business
06/10/2021
These new capital gains taxes would be in addition to those generally applicable under the existing gift and estate tax regime.
06/08/2021
The proposals aimed to apportion taxing rights more evenly between countries and discourage profit shifting.
06/07/2021
Court of Appeal rules in favor of accounting firm in breach of contract claim
06/04/2021
The proposal comes as more and more global concern is voiced over the possible tax gap between taxes owed and the taxes that are being paid on time.
05/31/2021
This decision was based on an assessment by the Commission of the aforementioned transactions under the criteria for the relevant anti-abuse provision, as laid down in case law.
05/30/2021
The principles were drawn from public international law, the design of the MLI, and the MLI’s drafting history.
05/28/2021
The Italian tax authorities were asked by an Italian film maker (company) whether the remuneration paid to a Spanish resident actress for her performances carried out in Italy were subject to Italian income tax (through the standard 30% final withholding
05/27/2021
The charge is a rise from the stamp duty normally charged on residential property in Ireland, which is 1% of a property value up to €1 million, and 2% on the balance of any higher value.
05/24/2021
The government has set itself the target of raising total investment in research and development (R&D) to 2.4% of UK GDP by 2027.
05/17/2021
The first proposed test is a 183 day test. A taxpayer will be a tax resident of Australia if they spend 183 days or more in Australia in an income year.