LATEST ARTICLES
Cyprus
McMillan Woods
Η τροποποίηση αφορά την παράγραφο 3 του Πίνακα Γ του Πέμπτου Παραρτήματος με βάση την οποία υπό πρ&#
McMillan Woods
The amendment concerns paragraph 3 of Table C of Schedule Five on the basis of which, under conditions referred to in the said paragraph, it grants the right to main residence buyers to request the reduced rate of 5% instead of the standard 19% rate.
France
Osborne Clarke
In a decision handed down on 5 February this year, CE, 5 févr. 2024, n° 469771, Société Axa Group Opérations the French Administrative Supreme Court strictly applied...
Ireland
Arthur Cox
The Finance (No.2) Act 2023 introduced a significant change in respect of unapproved employee share option schemes by shifting the obligation to remit tax on the exercise of options...
Italy
FIVELEX Studio Legale e Tributario
Il 21 febbraio 2024 è stato pubblicato in Gazzetta Ufficiale n. 43 il D. Lgs. 13/2024, at tuativo della Legge delega di riforma del sistema fiscale, in materia di accertamento tributario e concordato preventivo biennale. Il decreto è entrato in vigore il 22 febbraio 2024.
FIVELEX Studio Legale e Tributario
Il termine ultimo per commenti e osservazioni è fissato
al 4 giugno 2024.
Malta
MK FINTECH PARTNERS LTD
Mr Meyers is Lead Architect and inventor of the Decentralized Continuous Audit & Reporting Protocol Ecosystem. He has broad-based investment banking and venture capital experience.
Netherlands
Loyens & Loeff
On 19 April 2024 the draft bill ‘Amendments to the Business Succession Facilities 2025' (the draft bill) was published in the Netherlands.
Spain
Osborne Clarke
The OECD's Pillar 2 is the source of the draft bill, which resulted in the approval of Directive (EU) 2022/2523 on a 15% global minimum tax, in December 2022.
Switzerland
Altenburger
The assets of a family foundation are subject to inheritance tax, by class of beneficiary (including grand-nephews/nieces at the rate of 25%).
Turkey
Nazali
A forward contract is defined as a contract that gives the holder the right and obligation to buy/sell any commodity or security at a future date and at a specified price.
Nazali
2023 yılında elde edilen ve normal beyan döneminde yıllık beyanname ile beyan edilmeyen gelirler için mükelleflerin pişmanlıkla beyanname verme ve ödeme...
Nazali
TÜRKPATENT ve Marka Kurumunca 2024 Yılında Uygulanacak Ücret Tarifesine İlişkin Tebliğ (BİK/TÜRKPATENT: 2024/1), 24 Nisan 2024 tarihli ve 32526 sayılı Resmî Gazete'de yayımlanarak yürürlüğe girmiştir.
UK
Alvarez & Marsal
Please join us for a recap of this virtual event, where we presented the key findings from our recent publication "First 50 Directors' Remuneration Reports".
Dixcart UK
Recent statements from the Prime Minister announced forthcoming changes to company size classifications, promising to streamline reporting obligations for businesses nationwide.
Withers LLP
Receiving an inheritance can be a bittersweet experience for someone in the midst of grieving the loss of a parent or other loved one. While most beneficiaries may not be surprised to learn...
Alvarez & Marsal
This note is relevant for any UK employers who currently employ non-UK domiciled individuals. The Spring 2024 Budget announced the abolition of non-domiciled status for tax purposes from 6 April 2025...
Cadwalader, Wickersham & Taft LLP
Tax legislation, and the decisions of tax courts and tribunals, can sometimes appear to be full of surprises.
Alvarez & Marsal
The 2024 Budget announcements included proposals that will change the taxation system for non-UK domiciled individuals with effect from 6 April 2025.
Alvarez & Marsal
It is not an understatement to say that there have been more changes to the tax regimes in the Middle East region than anywhere else globally.
Mondaq Webinars
FREE News Alerts
Sign Up for our free News Alerts - All the latest articles on your chosen topics condensed into a free bi-weekly email.
Comparative Guides
Curated Content
Popular Contributors
Wenger Vieli AG
Switzerland
Carey Olsen
Guernsey
Gorodissky & Partners
Russian Federation
Upcoming Events
Mondaq Advice Centres
