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Corporate Tax

13 March 2020
Elena Christodoulou New double tax agreement between Cyprus and Kazakhstan

Cyprus - Elias Neocleous & Co LLC

The Cyprus-Kazakhstan double tax treaty recently entered into force. The agreement – which is the first of its kind between the two countries and closely based on the latest Organisation for Economic Cooperation and Development Model Tax Convention framework – is to be welcomed in view of the possibilities for business, transactional work and business synergies that it may help to create between the two countries.

Author: Elena Christodoulou
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Uri Lampert District court clarifies status of Section 102 shares held in trust

Israel - Fischer Behar Chen Well Orion & Co

On 16 December 2019 the Haifa District Court determined that so long as shares awarded pursuant to Section 102 of the Israeli Income Tax Ordinance (New Version) are held by a trustee for the benefit of a grantee, they confer no shareholder rights on the grantee. The judgment also reinforced the practice of requiring Section 102 grantees to sign an irrevocable proxy.

Author: Uri Lampert
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Recent updates

Andrew Roberson Supreme Court tackles tax-related cases

USA - McDermott Will & Emery

Authors: Andrew Roberson, Roger J Jones, Kevin Spencer
Fabienne Limacher Taxation of digital economy: Swiss response to recent OECD statement

Switzerland - Walder Wyss

Authors: Fabienne Limacher, Maurus Winzap
Valery Narezhniy Calculating share of Russian immovable property for corporate income tax purposes

Russia - Gorodissky & Partners

Author: Valery Narezhniy
Simona Zangrandi Budget Law 2020 – a corporate tax overview

Italy - Studio Legale e Tributario Biscozzi Nobili Piazza

Authors: Simona Zangrandi, Franco Pozzi
Elena Christodoulou European Union tightens net on e-commerce VAT evasion

European Union - Elias Neocleous & Co LLC

Author: Elena Christodoulou