Havana, Apr 12 (Prensa Latina) As a counterpart to the impact of Covid-19, the attention on nature and adventure tourism in Cuba, and particularly in its Ramsar sites, is growing in the world.
Havana, Jan 15 (Prensa Latina) Despite the impact of Covid-19, today there is growing attention among travelers who come to Cuba, to nature and adventure tourism on the island, in particular its Ramsar sites.
Tuesday, December 22, 2020
Introduction
On 16 November 2020, the Dutch government published a protocol to amend the “Convention between the Kingdom of the Netherlands and the Republic of Poland for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance” (the
Protocol). This followed the signing of the Protocol on 29 October 2020 in which the intentions of the countries were agreed upon.
This GT Alert summarizes what is included in the Protocol.
A Real Estate Clause
The Protocol introduces a so-called real-estate-rich company clause. The clause provides that gains obtained by a resident of a Contracting Country from the alienation of shares in a company or comparable interests (such as interests in a partnership or trust) may be taxed in the other Contracting Country if, at any time during the 365 days preceding the alienation of such shares or comparable rights, their value derived directly or indirectl