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Double Taxation

International Lawyers Network

Establishing A Business Entity In Austria (Updated)

1. Introduction - In principle any national citizen or foreign national is allowed to establish a business in Austria. A company is defined as a partnership of at least two persons (exceptions for limited liability...more

International Lawyers Network

Buying and Selling Real Estate in Ecuador (Updated)

KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER ECUADOREAN LAW - I. STANDARD FORMS OF AGREEMENTS - A. Offer to Purchase sets forth Buyer’s offer of price, date for closing, contingencies for inspections, financing etc....more

Dentons

Alta Energy: The Supreme Court Of Canada Rules On Tax Treaty Shopping

Dentons on

On November 26, 2021, the Supreme Court of Canada (“SCC”) released its long-anticipated decision in The Queen v. Alta Energy Luxembourg S.A.R.L. . The majority of the Court dismissed the Crown’s appeal and confirmed that,...more

Faegre Drinker Biddle & Reath LLP

Luxembourg Again Extends Cross-Border COVID-19-Related Agreements with Belgium

As we have previously discussed, Luxembourg has developed solutions with its neighboring nations to ease the economic burden of the COVID-19 pandemic on workers. Specifically, Luxembourg authorities worked with their...more

Eversheds Sutherland (US) LLP

Tax perspectives for Russian companies in respect of the Russian-Netherlands double tax treaty denunciation

Since April 2020, the Russian Federation has been taking actions to increase tax rates for several types of income under double taxation treaties (DTTs) with jurisdictions that the Russian government recognizes as mainly used...more

BakerHostetler

[Podcast] Blacklisted! (A Questionable Scheme for State Taxation of Multinationals)

BakerHostetler on

Colorado recently enacted a blacklisted country approach to thwarting perceived state tax abuses by multinational companies. Will it withstand constitutional challenges? Matt Hunsaker gives his two cents....more

Proskauer Rose LLP

UK Tax Round Up - June 2021

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UK Case Law Developments - Income tax consequences of pension-related payments in E.ON v HMRC - E.ON v HMRC concerned a large UK power and gas supplier, which paid certain lump sum payments, called “facilitation...more

Dentons

Kyiv Tax Newsletter, June 2021 (in Ukrainian)

Dentons on

15 червня 2021 року Верховна рада України ратифікувала Протокол про внесення змін до Конвенції між Україною і Королівством Нідерландів про уникнення подвійного оподаткування та попередження податкових ухилень стосовно...more

Dentons

Kyiv Tax Newsletter, June 2021

Dentons on

On June 15, 2021, the Verkhovna Rada of Ukraine ratified the Protocol Amending the Convention between Ukraine and the Kingdom of the Netherlands for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with...more

Proskauer Rose LLP

UK Tax Round Up - May 2021

Proskauer Rose LLP on

UK General Tax Developments - Stamp Duty and COVID-19 - Since the start of the first UK lockdown in March 2020, HMRC has been accepting that documents can be stamped electronically. HMRC has now confirmed that, where...more

Bracewell LLP

UAE and Israel Sign Tax Treaty

Bracewell LLP on

On Monday, 31 May 2021, the UAE and Israel signed a tax treaty in order to boost economic cooperation. It is expected that, following ratification later this year, the treaty will come into effect on 1 January 2022. The move...more

Hogan Lovells

“Double charging” for carbon emissions through EU ETS and national emissions trading and how to avoid it

Hogan Lovells on

With the introduction of the German national fuel emissions trading system at the beginning of the year, the procurement costs for several energy sources have increased in many energy intensive industries in Germany....more

International Lawyers Network

Establishing A Business Entity In Singapore

This guide offers an overview of various business entities in Singapore. It is meant as a brief introduction only and is certainly not comprehensive. Other requirements, considerations and restrictions may apply. Further...more

Goodwin

New Protocol to Luxembourg-Russian Double Tax Treaty Set to Take Effect

Goodwin on

On 6 November 2020, Luxembourg and Russia signed a Protocol amending the Luxembourg-Russian Double Tax Treaty. This new Protocol provides new withholding tax rates and rules for the taxation of dividends and interest...more

Eversheds Sutherland (US) LLP

First to finish: UN approves Article 12B for taxation of automated digital services

While much of the focus has remained on the efforts of the Organisation for Economic Cooperation and Development (OECD) with respect to digital taxation, the United Nations (UN) has finalized revisions to the UN Model Double...more

International Lawyers Network

Establishing A Business Entity In Romania (Updated)

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

Adler Pollock & Sheehan P.C.

Thinking of Moving Abroad?

Consider the estate tax planning implications before relocating - Suppose you’re contemplating a bold move — literally: pulling up stakes and moving to a foreign country. There are many possible reasons for this drastic...more

Goodwin

Luxembourg Tax Authority Issues New Guidance On Mutual Agreement Procedure

Goodwin on

On 11 March 2021, the Luxembourg Tax Authorities published a Circular providing guidance on the process for initiating the mutual agreement procedure (“MAP”) under bilateral income tax treaties and explaining the interaction...more

International Lawyers Network

Buying and Selling Real Estate in Michigan (Updated)

KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER MICHIGAN LAW - I. STANDARD FORMS OF AGREEMENTS - A. Offers to Purchase that are accepted by sellers are the typical form of purchase contract for residential properties. The...more

Goodwin

Luxembourg: The EU Parent Subsidiary Directive And Gibraltar

Goodwin on

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

International Lawyers Network

Establishing A Business Entity In Denmark (Updated)

1 TYPES OF BUSINESS ENTITIES - There are several forms of business entities in Denmark and there are a wide range of possibilities for establishing a business entity in Denmark. The most suitable entity depends on a...more

International Lawyers Network

Establishing A Business Entity In Czech Republic (Updated)

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

International Lawyers Network

Establishing A Business Entity In Austria (Updated)

1. Introduction - In principle any national citizen or foreign national is allowed to establish a business in Austria. A company is defined as a partnership of at least two persons (exceptions for limited liability...more

Freeman Law

International Tax Treaty: The United Kingdom

Freeman Law on

Quick Summary. In the United Kingdom, Her Majesty’s Revenue and Customs (HMRC) is responsible for administering and collecting taxes in the UK. For 2019, HMRC collected $841.19 billion in tax revenue. But it took over 300...more

Pierce Atwood LLP

Maine Governor Announces COVID-19 Tax Guidance

Pierce Atwood LLP on

On October 16, 2020, Maine Governor Janet Mills issued a press release addressing several COVID-19-related tax issues, and Maine Revenue Services today issued guidance providing further details....more

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Sausalito, CA 94965

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