Cyprus: The government has abolished the annual EUR 350 corporate levy as from 2024. Companies that already paid the fee for 2024 will be entitled to a refund. The corporate levy
This press release was modified on 14 February 2024 to add the final texts of the provisional agreement The Council and Parliament found a provisional agreement on parts of the
On 11 July 2023, 138 members of the OECD/G20 Inclusive Framework on BEPS agreed an Outcome Statement recognising the significant progress made and allowing countries and jurisdictions to move forward
The Court of Justice of the European Union (‘CJEU’) recently addressed a case on the concept of fixed establishment for VAT purposes (Cabot Plastics Belgium, Case C-232/22). Suitable structure in
The Pillar Two Model Rules (also referred to as the “Global Anti-Base Erosion Model Rules” or “GloBE Rules”), released on 20 December 2021, are part of the Two-Pillar Solution to
Facts at a glance OECD plans for a global minimum tax backed by 130 countries, representing 90 % of global GDP 15% rule must not introduced by any country but
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