Showing 8371 - 8380 of 8911 for "Tax" with applied filters
06 March 2023 by Carlos Vargas Alencastre - TPC Group - Peru
To be constantly updated with the changes related to Transfer Pricing is essential due to its importance for local and multinational groups according to the provisions of the Income Tax Law.
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.
02 March 2023 by DSM Avocats à la Cour - Luxembourg
The European Union (the "EU") list of non-cooperative jurisdictions for tax purposes was updated by the Council of the European Union which added the British Virgin Islands (the "BVI"), Costa Rica, the Marshall Islands and Russia on 14 February 2023 (the "EU Blacklist").
21 February 2023 by Walkers - Ireland
Ireland | Chambers 2023 Global Practice Guide on Securitisation
15 February 2023 by KPMG - Luxembourg
Luxembourg Bills on Public Country-by-Country Reporting and New Luxembourg-United Kingdom Double Tax Treaty
15 February 2023 by PLMJ - Portugal
The recent decision of the Court of Justice of the European Union (‘CJEU’) in case C-656/211, challenges the Stamp Tax liability applicable to marketing fees (and management fees including marketing services) paid by collective investment undertakings to management companies or financial entities (e.g., banks, credit institutions, etc.).
10 February 2023 by Galicia Abogados - Federico Scheffler and Aaron Schabes
For the past 10 years, virtual assets have positioned in the spotlight of investors, regulatory agencies, and media outlets. This makes sense considering that the ecosystem of these assets is wide, highly dynamic, and very disruptive.
02 February 2023 by Walkers - Ireland
Our Tier 1 team of legal, tax & listing experts recently produced an excellent overview of the key legal and tax issues to consider in the context of Irish securitisations and Irish SPVs active in this space in this year's Chambers and Partners Securitisation Practice Guide 2023 - Ireland. We hope that you find it useful.
27 January 2023 by PLMJ - Portugal
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.
27 January 2023 by KPMG - Luxembourg
On 15 December, the Parliament passed the 2023 budget law...
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