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Results:1-10 of 76,565

Dutch real estate investments: zero rate continues
  • NautaDutilh
  • Netherlands
  • October 19 2018

In the autumn of 2017, the coalition agreement included the intention to no longer allow fiscal investment institutions ("FII's) to invest in real


Tax returns: when does prescription commence to run?
  • Cliffe Dekker Hofmeyr
  • South Africa
  • October 19 2018

The Supreme Court of Appeal recently had to determine whether an assessment issued for secondary tax on companies (STC) in respect of a dividend cycle


Are referees employees?
  • RadcliffesLeBrasseur
  • United Kingdom
  • October 18 2018

HMRC argued that the Professional Game Match Officials Limited (PGMOL) was the employer of a group of football referees, and therefore there was


Tax Reform and AHV Financing (TRAF): Linking Two Construction Sites
  • Schellenberg Wittmer
  • Switzerland
  • October 18 2018

The key points of the Tax Proposal ("TP17") are essentially those of the rejected Corporate Tax Reform III ("CTRIII"). Besides the abolition of


Proposed changes to the canton of Geneva’s Corporate Income Tax rate
  • Charles Russell Speechlys LLP
  • Switzerland
  • October 18 2018

On 17 October 2018, the Geneva Council of State announced a proposal that the new Corporate Income Tax rate should be reduced to 13.79. The draft law


Multiple Taxes, Levies and Regulations in the Nigerian Telecommunications Industry
  • Advocaat Law Practice
  • Nigeria
  • October 18 2018

With elections looming and the need to deliver on earlier campaign promises, there is renewed revenue generation drive by all tiers of


Tax Update: A New Digital Tax in Australia?
  • DLA Piper
  • Australia
  • October 18 2018

Following its announcement in May, the Australian Government has now released a discussion paper, raising a debate on whether Australia should


Le Conseil d’État valide la méthode utilisée par l’administration pour prouver l’existence d’un avantage constitutif d’un transfert de bénéfices à l’étranger
  • Squire Patton Boggs
  • France
  • October 18 2018

Afin de déterminer le prix d’acquisition de matériel auprès de fournisseur du même Groupe, la société GE HealthCare Clinical Systems a appliqué une


Should the European Commission re-consider its state aid investigation into the UK’s CFC rules?
  • Freshfields Bruckhaus Deringer
  • European Union
  • October 18 2018

As many potentially-affected UK multinationals are well aware, there is an ongoing EU state aid investigation into the UK’s controlled foreign company


Establishing international trusts for children
  • A G Paphitis & Co
  • Cyprus
  • October 18 2018

Typically, a parent's main concern is being able to pay for their children's education and ensuring the best start for them when they grow up and want