We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance

Results:1-10 of 76,030

Reflections on the Rulings System
  • Greenwoods & Herbert Smith Freehills Pty Ltd
  • Australia
  • September 21 2018

The binding rulings system was introduced in 1992 to give effect to proposals in a 1991 report, Improvements to Self Assessment - Priority Tasks

Taxation of insurance agent earnings
  • Elias Neocleous & Co LLC
  • Cyprus
  • September 21 2018

The Tax Department recently issued a circular clarifying the taxation of insurance agent earnings. A representative of an insurer who is not in an

Turkey Introduces Mechanism Enabling Taxpayers Subject to Special VAT Principles to Revert to General Principles
  • Moroğlu Arseven
  • Turkey
  • September 20 2018

Turkey’s Ministry of Treasury and Finance has introduced a redemption mechanism for certain taxpayers which are subject to special VAT principles due

Managing country risk for resources & energy projects in Africa
  • Cliffe Dekker Hofmeyr
  • South Africa
  • September 20 2018

In the resources and energy sector the obsolescing balancing model continues to be relevant for any investment decision...

Turkey Increases Deferment Interest Rates and Default Interest for Public Receivables
  • Moroğlu Arseven
  • Turkey
  • September 20 2018

Turkey’s Ministry of Finance and Treasury has increased the deferment interest rate which is applied to deferred public receivables from 12 to 22

Bulgaria amends tax litigation laws, President to refer changes to high court
  • CMS
  • Bulgaria
  • September 20 2018

The Bulgarian parliament has adopted amendments to both the Administrative Procedural Code and the Tax and Social Security Procedural Code that impact

Pre-Exit Tax Planning - A Brief Guide for Business Owners
  • Charles Russell Speechlys LLP
  • United Kingdom
  • September 20 2018

Research tells us that over 60 of business owners would immediately sell their business if offered the right price, whether or not an actual sale is

Posible Amnistía Fiscal en México para 2019
  • Holland & Knight LLP
  • Mexico
  • September 20 2018

El anteproyecto de la Ley de Ingresos de la Federación para el ejercicio 2019 (LIF), contemplaría la condonación total o parcial de ciertos créditos

Ardmore Construction v HMRC - deduction of UK income tax and source of loan interest
  • Forsters LLP
  • United Kingdom
  • September 20 2018

The territorial scope of UK income tax for non-UK resident persons is generally limited to certain types of income that have a UK source. To help Her

Non-Taxation of McDonald’s Profits in Luxembourg Did Not Constitute State Aid
  • Steptoe & Johnson LLP
  • USA
  • September 19 2018

Non-Taxation of McDonald’s Profits in Luxembourg Did Not Constitute State Aid: The European Commission found that the non-taxation of certain