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Showing 191 - 200 of 486 for "Makarim & Taira S" with applied filters

News & Analysis

VAT liability of online platforms

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).

News & Analysis

Transfer Pricing in Peru

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.

News & Analysis

European Union publication of the new list of non-cooperative jurisdictions – tax implications in Luxembourg

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").

News & Analysis

Luxembourg Bills on Public Country-by-Country Reporting and New Luxembourg-United Kingdom Double Tax Treaty

15 February 2023 by KPMG - Luxembourg

Luxembourg Bills on Public Country-by-Country Reporting and New Luxembourg-United Kingdom Double Tax Treaty

News & Analysis

Marketing fees charged to Collective Investment Undertakings in Portugal

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.).

News & Analysis

Portuguese Budget Law for 2023: Real Estate Transfer Tax Developments

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.

News & Analysis

What the metaverse could mean for VAT professionals

22 January 2023 by KPMG - Luxembourg, Quentin Warscotte

Discover KPMG new blog series exploring the metaverse, its concepts, specific VAT concerns and more!

News & Analysis

Payment services providers VAT legal package

22 January 2023 by KPMG - Luxembourg

Payment services providers VAT legal package

News & Analysis

METAVAT… and other VERSE stories

10 January 2023 by KPMG - Luxembourg, Quentin Warscotte

Discover KPMG new blog series exploring the metaverse, its concepts, specific VAT concerns and more!

News & Analysis

Luxembourg 2023 budget law passed – focus on tax measures

03 January 2023 by Arendt & Medernach - Luxembourg

THE LUXEMBOURG PARLIAMENT ADOPTED THE 2023 BUDGET LAW WITH MINIMAL DISCUSSION OF PROPOSED TAX MEASURES, EXCEPT FOR THE CLARIFICATIONS OF THE REVERSE HYBRID RULE AND THE REDUCED SUBSCRIPTION TAX FOR INVESTMENT FUNDS (ADDED LATE IN THE BILL ADOPTION PROCESS).