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Alternative investment industries and tax

Ricardo Lopez Rubio of KPMG Abogados provides an insight into the alternative investment industry and considers the impact of prospective tax changes ....

Czech Republic , Eu Council , Model Convention , European Parliament , European Court , Anti Tax Avoidance Directive , Unshell Directive , Pillar Two Directive , Danish Case , Subsidiary Directive , Royalty Directive , Pillar Two ,

Beneficial owner: Italian supreme court makes landmark ruling on scrutinising payments

Paolo Ludovici and Andrea Iannaccone of Gatti Pavesi Bianchi Ludovici examine the recent judgment, which declares that even payments between resident entities must be scrutinised. ....

Supreme Court , European Union , Royalty Directive , Presidential Decree ,

Global Tax Planning In A Pre-2018 World - Withholding Tax

Prior to 2018, widely-used tax plans of U.S.-based multinational groups were designed to achieve three basic goals in connection with . ....

European Commission , Parent Subsidiary Directive , Royalty Directive , Tax Credit Planning , Apportionment Rules , Internal Revenue Code , Global Tax Planning Ina Pre 2018 World , Income Tax , Tax Authorities , Withholding Tax ,

ATAD 3 Amendments: Are You Ready For The Changes? - Tax Authorities

On 12 May 2022, the reporter of the Committee on Economic and Monetary Affairs of the European Parliament (ECON) published its draft report. ....

Committee On Economic , Monetary Affairs Of The European Parliament , European Commission , Monetary Affairs , European Parliament , Draft Report , Member State , Parent Subsidiaries Directive , Royalty Directive , Atad 3 Amendments Are You Ready For The Changes , Tax Authorities , Tax Treaties ,

Spotlight: tax residence and fiscal domicile in Luxembourg

A general introduction to the law on tax residence and fiscal domicile in Luxembourg. ....

United States , Hong Kong , Czech Republic , San Marino , United Arab Emirates , Abuz Aby , Saudi Arabia , United Kingdom , Sri Lanka , Noord Holland , South Korea , Trinidad And Tobago , Republic Of , South Africa , European Commission State Aid , Organisation For Economic , Model Convention , European Commission , Administrative Court , Journal Of The European Union , European Union , Eu Council Directive , Council Directive , Luxembourg City , Administrative Tribunal , European Economic Area ,