On 26 February 2019, the Court of Justice of the European Union (“CJEU”) issued its decisions in six cases which deal with the interpretation of the Parent-Subsidiary Directive (“PSD”) and the Interest & Royalties Directive (“IRD”). In the cases, the…
חוק מיסוי הקניין הרוחני המתוקן של קפריסין 03/11/2016 בהמשך למאמרנו האחרון בנושא התיקון הצפוי לחוק מיסוי הקניין הרוחני של קפריסין (Cyprus IP Box Regime), ב-14 באוקטובר 2016, הצביע בית הנציגים של קפריסין על תיקון לחוק מיסוי הקניין הרוחני של…
The Moldavian tax office announced that for services performed by subcontractors for the beneficiaries of technical assistance projects a nil VAT rate shall be applied. The State Tax Service published a written clarification on 22 June 2017 with details on…
The Kyrgyzstan Parliament adopted a draft of a new law that provides for tax incentives for companies with a preferential scope of business. Legal entities with a scope of business that falls under the description of preferential activities (except mining…
UAE | April 2016 | The United Arab Emirates will be implementing Value Added Tax (VAT) at the rate of 5% on January 1st, 2018, as stated by his Excellency, the UAE Minister of State for Financial Affairs. The statement…