Showing 3401 - 3410 of 3654 for "General%20corporate%20tax" with applied filters
18 April 2023 by Isaque Ramos, Ana Raquel Magalhães - PLMJ - Portugal
The adoption of the EU Minimum Tax Directive (2022/2523) ensuring a global minimum level of taxation for MNE Groups and large-scale domestic groups in the EU (also known as BEPS 2.0 Pillar Two) has raised some practical questions regarding how EU Member States will apply the global minimum corporate tax in their domestic legislation from the beginning of 2024 under the GloBE Rules.
13 April 2023 by Baker McKenzie - Luxembourg
On 28 March 2023, the government presented Bill of Law 8186 ("Bill"), which provides a set of amendments to the General Tax Law (Abgabenordnung, AO) dated 22 May 1931 and introduces new procedural aspects applicable to taxpayers.[1] The Bill also introduces new bilateral and multilateral advance pricing agreement procedures, together with the possibility to issue, withdraw or amend a tax assessment further to a mutual agreement procedure (MAP) or an arbitration decision. Lastly, the Bill proposes a transfer pricing (TP) documentation requirement for transactions between associated enterprises, while further details regarding the scope, exact content and magnitude will be unveiled soon in a coming grand ducal decree.
13 April 2023 by KPMG - Luxembourg
New EU directive aims to decrease the pay gap through transparency
11 April 2023 by KPMG - Luxembourg
Germany: Positive decision by the CJEU on the L-Case
16 March 2023 by DSM Avocats à la Cour - Luxembourg
The Luxembourg legislator and administration have brought several legislative changes impacting the real estate industry in Luxembourg, and further legal initiatives have been announced in draft bills. The Luxembourg Constitutional Court also issued an important decision.
15 March 2023 by Shearn Delamore & Co - Malaysia
Tax Case Update — JT Broadway Sdn Bhd (“taxpayer”) v Director General of Customs (“Customs”) and the Customs Appeal Tribunal (“Tribunal”)
15 March 2023 by Gloria Boye-doku
Interview with Gloria Boye-Doku, Africa Tax & Legal Partner, Global Employer Services (Ghana), Deloitte Africa
14 March 2023 by KPMG - Luxembourg
New bill on Transfer Pricing multilateral procedures, administrative procedure and tax reclaims
10 March 2023 by Arendt & Medernach - Luxembourg
THE CJEU CONFIRMED THE LAWFULNESS OF THE LIABILITY OF ONLINE PLATFORMS TO COLLECT VAT ON TOTAL AMOUNTS DUE ON ELECTRONIC SERVICES IN THE RECENT FENIX CASE (C-695/20, 28 FEBRUARY 2023).
06 March 2023 by Carlos Vargas Alencastre - TPC Group - Peru
The Profit Test is a requirement incorporated into Peruvian regulations through Legislative Decree No. 1312, published on December 31, 2016, and effective from January 1, 2017, establishing that, as a necessary condition for the deduction of the cost or expense generated in related company transactions, certain criteria forming part of the so-called "Profit Test" must be complied with.
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