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Pinsent Masons | 24 Jun 2022

IR35 – continuing compliance challenge for businesses

Despite changes to the off-payroll working rules (IR35), businesses continue to encounter significant compliance challenges when navigating the new regime. The changes imposed tax and compliance risks on businesses when engaging individuals to provide services through intermediaries, often known as personal service companies. This article considers some of the key challenges for businesses......
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CMS Luxembourg | Luxembourg | 8 Apr 2022

Luxembourg interest deduction limitation rule will soon encompass EU-regulated securitisation vehicles

The Ministry of Finance recently brought Bill 7974 before Parliament. The bill amends the current interest deduction limitation rule (IDLR) by removing EU-regulated securitisation vehicles from the exemption provided for financial undertakings. If the amended IDLR provision is adopted, it should become applicable from 2023. Consequently, corporations should evaluate their tax structures to......
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CMS Luxembourg | Luxembourg | 25 Feb 2022

ATAD 3: how will the EC's proposal targeting shell companies play out in Luxembourg?

Recently, the European Commission released a proposed directive that sets out indicators of minimum substance for undertakings in member states and aims to increase scrutiny of shell companies within the European Union to prevent them from being used for tax evasion and avoidance. Luxembourg-based holding companies will need to monitor the proposal's progress and make preparations to comply......
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VdA | Portugal | 25 Feb 2022

Preventing misuse of shell entities for tax purposes – is Portugal ready for ATAD 3?

Recently, the European Commission released a proposal for a directive to prevent the misuse for tax purposes of shell entities and amend the Directive on Administrative Cooperation in the field of taxation. The implementation of the Anti-Tax Avoidance Directive 3 will impact the current legal framework applicable to companies that are resident in Portugal for tax purposes, as well as their......
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Pinsent Masons | United Kingdom | 11 Feb 2022

2022 – what is next for UK corporate tax?

It is widely anticipated that 2022 may finally provide Rishi Sunak with an opportunity to develop medium to long-term strategic corporate tax policies. Focus is expected to shift to developing the United Kingdom's corporate tax system to respond to an increasingly globalised digital world, while evaluating how UK tax policy needs to change to support the country's transition to net zero......
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Dentons | European Union, Luxembourg | 4 Jan 2022

News on the Anti Tax Avoidance Package

As we welcome in the New Year, we would like to highlight two major developments that may significantly impact promoters and investors with…
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Lexology PRO | Australia, Canada, Czech Republic, etc. | 29 Oct 2021

Pandora papers: the legal fallout

Closing legal loopholes, launching investigations, and changing legal privilege rights in financial crime investigations are some of the ways that regulators and legislators are responding to the Pandora paper disclosures.
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Lexology PRO | Brazil, Canada, China, etc. | 27 Oct 2021

Anti-corruption and AML: key compliance updates (14 – 27 Oct)

Credit Suisse pays US$99 million for breaching the US FCPA, the EU targets tax evaders after the Pandora paper exposures, and two French bar associations appeal against proposed reforms to legal privilege in financial crime investigations – plus other key updates.
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Lexology PRO | Barbados, Bermuda, Cayman Islands, etc. | 15 Sep 2021

How to comply with EU economic substance requirements

Alecia Graham, group manager of risk and compliance at PROVEN Management, highlights the implications of the EU economic substance requirements for international business companies with operations in tax havens, including Jamaica, the Cayman Islands, Barbados and Bermuda.PROVEN Management manages PROVEN Investments, a private equity firm based in Jamaica.  Interview conducted by Samantha......
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Gorodissky & Partners | Russia | 30 Jul 2021

Russia denounces tax agreement with Netherlands

Russia has denounced its agreement with the Netherlands on double taxation avoidance and tax evasion provisions relating to income and property tax. The termination of the agreement is set for 1 January 2022. It is the first denouncement of a tax agreement in Russian history.
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