Showing 61 - 70 of 111 for "Jones Day" with applied filters
28 June 2023 by
On 9 June 2023, the Luxembourg tax authorities issued a long awaited circular1 ("Circular") on reverse hybrid provisions as set forth under Article 168quater of the Luxembourg Income Tax Law (LITL). The purpose of the Circular is to provide guidance on determining the net income and tax due by taxpayers falling under the scope of Article 168quater LITL, i.e., being reverse hybrids.
11 May 2023 by
Paulo Victor Vieira da Rocha, Murilo Jakuk Ferreira Lopes and Marina da Silva Fernandes of VRMA Advogados discuss the effects of the Provisional Measure No 1.152/22 regarding the deductibility of royalties from the corporate income tax assessment basis.
13 April 2023 by
New EU directive aims to decrease the pay gap through transparency
15 March 2023 by
Tax Case Update — JT Broadway Sdn Bhd (“taxpayer”) v Director General of Customs (“Customs”) and the Customs Appeal Tribunal (“Tribunal”)
27 January 2023 by
On 15 December, the Parliament passed the 2023 budget law...
27 January 2023 by
The Portuguese State Budget Law for 2023 – in force since 1 January 2023 – brought a set of legal updates with significant impact on the real estate sector. With this in mind, we now highlight the new conditions for the application of the Real Estate Transfer Tax (“RETT”) exemption to the purchase of properties for resale and the new rules on the assessment of the taxable value of properties in real estate exchanges.
22 January 2023 by
Payment services providers VAT legal package
28 September 2022 by
Last year's Budget was presented as setting a course for a journey to a post-pandemic Ireland in 2022. Few could have expected the global economic challenges that were awaiting, including the war in Ukraine, rising inflation and a global energy crisis. Set against this backdrop, Ireland's Budget 2023 was presented as a "Cost of Living Budget" to support individuals, families and businesses to deal with rising prices. However, the Budget also struck an optimistic tone in terms of the remarkable recovery in Ireland's labour market over the past year and the strength of tax revenues, while also exercising prudence to ensure a sustainable and strong economy into the future.
13 July 2022 by
Refunds of stamp duty paid on non-residential property which is later developed for residential purposes will no longer be available for construction projects commencing after 31 December 2022. Construction can commence by clearing a site, laying foundations, earth-moving, drainage and demolition of existing structures, but must commence only following a valid commencement notice or 7-day notice to be eligible for a stamp duty refund. Thirty months are permitted for completion of construction, starting on the date the local authority acknowledges a valid commencement notice or 7-day notice, so the latest date for completion of a development under the scheme is 30 June 2025.
21 April 2022 by
The law firm led by Inês Sequeira Mendes had a 14% growth in revenue compared to 2020, followed by a strengthening of its main practice areas, in an exceptional year marked by the advisory of major transactions and the development of innovative projects.