Europe: Tax

In their article "Developments of the Advance Pricing Agreement Procedure in France," Senior Managing Director Emmanuel Llinares and Consultant Sabrine Heller examine recent developments...

In recent years, Cyprus has evolved from a traditionally low-tax jurisdiction into a fully compliant and strategically positioned international business hub.

On 5 January 2026, the OECD released long-awaited administrative guidance on the “Side-by-Side” system (SbS system) under the Pillar Two global minimum tax rules. The 88-page guidance package introduces four new safe harbours, extends the transitional Country-by-Country Reporting (CbCR) safe harbour and implements the SbS system agreed by the G7 and the US on 28 June 2025.

It is February 2026 and two people are sitting at the departure gate at Heathrow waiting for their (inevitably) delayed flight to the Bahamas. They start a conversation about why they are heading to this Caribbean island.

This is a brief guide to the services provided by Dixcart Management (IOM) Ltd regarding the formation and administration of Foundations.

With the introduction of the Final Income Tax Without Imputation (FITWI) Regulations through Legal Notice 188 of 2025, Maltese companies can elect to apply a 15% final tax rate on chargeable income, instead of operating under the full imputation system.

Remote work is here to stay, and so are the legal and tax challenges it brings. More and more international employees work remotely from Austria, temporarily or long term.

Poland shows ambitions to become a major destination in Europe for international talent and for Polish professionals returning from Western Europe.

Malta has introduced the Senior Employees of Family Offices, Back Offices, and Treasury Management Operations Tax Rules, 2025 (the "Rules"). Effective from the 1st of January 2025 and applicable as from the 2026 year...

Independent contractors, known as Zelfstandige Zonder Personeel (ZZPs), are a common part of the Dutch workforce. For foreign companies considering cross-border hiring...

The UK’s IR35 regime, also known as the off-payroll working rules, continues to play an important role in how businesses engage contractors operating through personal service companies.

Malta has introduced the Senior Employees of Family Offices, Back Offices, and Treasury Management Operations Tax Rules, 2025 (the "Rules"). Effective from the 1st of January 2025 and applicable as from the 2026 year...