Tag Archives: Cyprus

World Tax Advisor 26 April 2019

World Tax Advisor 21 December 2018

The World Tax Advisor 21 December includes in particular:

  • Saudi Arabia releases draft transfer pricing regulations
  • Belgium: Transfer pricing documentation deadline extended
  • Cambodia: 2019 tax law changes would distinguish between legal and “physical” persons
  • Cyprus: CbC reporting deadline extended
  • European Union: CJEU rules German RETT intragroup exemption in line with EU state aid rules
  • Finland: Final interest deduction limitation rules include changes to group ratio rule
  • Greece: Capital tax exemption introduced for capital investments in R&D
  • Italy: Tax amnesty introduced for taxpayers to settle their tax positions
  • Malta: EU ATAD implemented into domestic law
  • Netherlands: New income thresholds for highly skilled migrants
  • Sweden: New precedent on taxation of stock options

 

World Tax Advisor 27 April 2018 – Connecting you globally

The World Tax Advisor 27 April 2018 includes in particular:

  • New Luxembourg-France tax treaty aligned with 2017 OECD model
  • China: SAT updates guidance on interpretation of tax treaties
  • Cyprus: New tax treaty with the UK contains BEPS-related measures
  • Malaysia: Guidance issued on tax treatment of digital advertising provided by a nonresident
  • Nigeria: Voluntary disclosure regime extended
  • Puerto Rico: Draft tax reform bill includes reduction in corporate income tax rate
  • Sweden: Proposal to restrict deductions of interest expense revised