EU, Tax Exemptions

Establishing a Business Entity in Romania (Updated)

International Lawyers Network on 2/28/2024

1. Types of Business Entities - When entering the Romanian market, foreign investors have the option of incorporating a new legal entity with a Romanian legal personality, or setting up a unit of a foreign mother company,...more

Establishing a Business Entity in Lithuania (Updated)

International Lawyers Network on 2/13/2024

1. Types of Business Entities - Investors may choose from the following types of business entities: • Private limited liability company • Public limited liability company • Individual enterprise • Limited...more

Establishing a Business Entity in the Czech Republic (Updated)

International Lawyers Network on 1/3/2024

1. Types of business entities - Investors may choose from the following forms of corporate structure: - Limited liability company - Joint-stock company - Limited liability partnership - General partnership ...more

Establishing A Business Entity In Romania (Updated)

International Lawyers Network on 3/22/2023

1. Types of Business Entities - When entering the Romanian market, foreign investors have the option of incorporating a new legal entity with a Romanian legal personality, or setting up a unit of a foreign mother company,...more

Establishing A Business Entity In Lithuania (Updated)

International Lawyers Network on 3/10/2023

1. Types of Business Entities - Investors may choose from the following types of business entities: • Private limited liability company • Public limited liability company • Individual enterprise • Limited...more

Establishing A Business Entity In The Czech Republic (Updated)

International Lawyers Network on 2/1/2023

1. Types of business entities - Investors may choose from the following forms of corporate structure: - Limited liability company - Joint-stock company - Limited liability partnership - General partnership -...more

Sub-Participations Are VAT Exempt Under EU Law

Cadwalader, Wickersham & Taft LLP on 10/20/2022

The Court of Justice of the European Union (the “CJEU”) held on 6 October 2022 in O. Fundusz lnwestycyjny zamknięty reprezentowany przez O S.A. (Case C-250/21) (the “O Fundusz case”) that the supply of services provided by a...more

EU Advocate-General Opined Sub-Participation Not within VAT Exemption for Granting Credit

Cadwalader, Wickersham & Taft LLP on 7/25/2022

In O. Fundusz lnwestycyjny Zamknięty reprezentowany przez O S.A. (Case C-250/21) (the “O Fundusz case”), Advocate-General Medina (the “AG”) of the Court of Justice of the European Union (“CJEU“) opined that the supply of...more

Establishing A Business Entity In Romania (Updated)

International Lawyers Network on 3/16/2022

1. Types of Business Entities - When entering the Romanian market, foreign investors have the option of incorporating a new legal entity with a Romanian legal personality, or setting up a unit of a foreign mother company,...more

Establishing A Business Entity In Lithuania (Updated)

International Lawyers Network on 2/24/2022

1. Types of Business Entities - Investors may choose from the following types of business entities: • Private limited liability company • Public limited liability company • Individual enterprise • Limited...more

Establishing A Business Entity In Latvia (Updated)

International Lawyers Network on 2/22/2022

1. Types of Business Entities - Foreign investors may choose from the types of business entities: • Limited liability company • Joint stock company • Individual merchant • General partnership • Limited liability...more

Establishing a Business Entity in Estonia (Updated)

International Lawyers Network on 1/27/2022

1. Types of business entities - The most common types of companies in Estonia are the public limited liability company ("AS") and the private limited liability company ("OÜ"). The OÜ may be compared to a closed...more

Establishing A Business Entity In The Czech Republic (Updated)

International Lawyers Network on 1/20/2022

ESTABLISHING A BUSINESS ENTITY IN THE CZECH REPUBLIC - 1. Types of business entities - Investors may choose from the following forms of corporate structure: - Limited liability company - Joint-stock company -...more

Establishing A Business Entity In Romania (Updated)

International Lawyers Network on 4/29/2021

1. Types of Business Entities - When entering the Romanian market, foreign investors have the option of incorporating a new legal entity with a Romanian legal personality, or setting up a unit of a foreign mother company,...more

Establishing A Business Entity In Lithuania (Updated)

International Lawyers Network on 3/4/2021

1. Types of Business Entities Investors may choose from the following types of business entities: • Private limited liability company • Public limited liability company • Individual enterprise • Limited...more

Establishing A Business Entity In Latvia (Updated)

International Lawyers Network on 2/23/2021

1. Types of Business Entities - Foreign investors may choose from the types of business entities: - Limited liability company - Joint stock company - Individual merchant - General partnership - Limited...more

Luxembourg: The EU Parent Subsidiary Directive And Gibraltar

Goodwin on 1/18/2021

On 1 December, 2020, the Luxembourg tax authorities issued circular L.I.R 147/2, 166/2 and eval. n°63 on the application of EU Directive 2011/96 on the common system of taxation applicable in the case of parent companies and...more

Withholding tax exemption on dividends and capital gains for non-resident investment funds

Hogan Lovells on 1/18/2021

The 2021 Italian Budget Law aligns the tax treatment applicable to EU investment funds with the tax treatment applicable to Italian investment funds....more

Establishing A Business Entity In Czech Republic (Updated)

International Lawyers Network on 1/12/2021

1. Types of business entities Investors may choose from the following forms of corporate structure: - Limited liability company - Joint-stock company - Limited liability partnership - General partnership -...more

UK Tax Round Up - November 2020

Proskauer Rose LLP on 12/3/2020

UK COVID-19 Developments - Extension of support for employed and self-employed workers - On 5 November, the UK Chancellor announced the extension of the Coronavirus Job Retention Scheme (or furlough scheme) to the end...more

EC Approves Sweden’s Prolongation Of Tax Exemption For Biofuels

Bergeson & Campbell, P.C. on 11/6/2020

On October 8, 2020, the European Commission (EC), under the European Union (EU) State aid rules, approved the prolongation of tax exemptions for biofuels in Sweden. Having exemptions for liquid biofuels from energy and carbon...more

Establishing A Business Entity In Czech Republic (Updated)

International Lawyers Network on 1/6/2020

1. Types of business entities - Investors may choose from the following forms of corporate structure: • Limited liability company • Joint-stock company • Limited liability partnership • General partnership •...more

New Hong Kong Profits Tax Exemption Regime Currently Effective

Dechert LLP on 5/9/2019

A new profits tax exemption ordinance (Bill)1 became effective on 1 April 2019. The Bill introduces a Private Funds Exemption, which has significant implications for the private funds industry. Benefits include: fund managers...more

Establishing A Business Entity In Romania

International Lawyers Network on 4/29/2019

1. Types of Business Entities - When entering the Romanian market, foreign investors have the option of incorporating a new legal entity with a Romanian legal personality or setting up a unit of a foreign mother company,...more

Establishing A Business Entity In Lithuania

International Lawyers Network on 4/2/2019

1. Types of business entities: Investors may choose from the following types of business entities: • Private limited liability company • Public limited liability company • Individual enterprise • Limited partnership ...more

European Union › Tax Exemptions

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