International Updates
On December 10 2018, Portugal published Notice 144/2018 in the Official Gazette, announcing the new income tax treaty with Montenegro.
Under the 60-day rule in Cyprus, individuals are considered tax residents of Cyprus and benefit from the island's tax regime.
Russian legal entities that make capital gains from the sale of shares are eligible for a 0% tax rate, yet the criteria for satisfying this arrangement may not always be so simple.
Canada's Revenue Agency (CRA) confirmed in a recent technical interpretation (2017-071330117) that Canadian withholding tax can apply to the accrued (but unpaid) interest on a debt owed by a Canadian resident to a non-resident when the debt is assumed by another entity and such an assumption constitutes a "novation" of the debt obligation for purposes of the applicable commercial law.
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Sponsored by Garrigues SpainWithin the law of succession there are mainly two different systems for the devolution of the estate. -
Sponsored by Eurofast MacedoniaIn 2009, as an anti-crisis measure, the FYR Macedonian government introduced the possibility to apply for the preferential VAT rate of 5% on the first sale of residential buildings. While initially planned to be in force until the end of 2011, the application period has already been extended twice.
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Sponsored by Deloitte SwitzerlandThe Federal Tax Administration has issued a new circular letter (number 37A), which confirms the existing practice of the majority of cantons for the deductibility of equity incentive expenses.
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