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Tax Law and International Tax Law

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Cession d'actions par un dirigeant : imposition en salaires du complément de prix afférent à une garantie d'actif et de passif consentie par le cédant

Dans le cadre de la cession d'actions par un cadre dirigeant, le TA de Lyon juge que le complément de prix, constituant la contrepartie d'une garantie d'actif et de passif consentie par le cédant, doit être imposé dans...

MB

Mayer Brown

Réduction de capital par diminution de la valeur nominale : distribution imposable en présence de réserves distribuables

La CAA de Bordeaux rappelle qu'en cas de réduction de capital non motivée par des pertes réalisée par diminution de la valeur nominale des titres...

MB

Mayer Brown

La souscription d'un emprunt par une société afin de réaliser une réduction de son capital par rachat des parts d'un associé constitue un acte anormal de gestion

Le TA de Paris juge qu'une société agit contrairement à son propre intérêt en souscrivant à un emprunt bancaire à des conditions de marché afin de financer une réduction...

MB

Mayer Brown

Refus d'application du taux de marché à un prêt reconduit à un taux identique

Pour justifier du taux de marché déductible appliqué à un prêt d'actionnaire, la CAA de Paris juge que des obligations émises en dollar ne constituent pas des comparables pertinents...

MB

Mayer Brown

The CP Legislative Updates Series – January 2026

CP

Camilleri Preziosi Advocates

Qatar Issues Implementing Rules For The Global And Domestic Minimum Tax (Pillar Two)

A

ATOZ

Tax Framework For Corporate Transformations After Law 5162/2024 – Especially The (Non‑)Taxation Of Capital Gains From Asset Revaluations

PK

Psarakis & Kefalas Law Firm

Irish Lessors Fly Free Of Indian Tax

W

Walkers

Comparability Of Investment Funds In Europe: Only Tax Features Matter

European Union Tax

LL

Loyens & Loeff

IR59 And Personal Income Tax In Cyprus

MC

Michael Chambers & Co. LLC

Netherlands Introduces 36% Tax On Unrealised Gains – Why A Cyprus Company Is A Strategic Alternative

Nikita & Partners Limited

Estonia Tax Card 2026

E

Eurofast

Cyprus Capital Gains Tax: An Updated Practical Guide For Property Sellers

MK

Michael Kyprianou Law Firm

Cyprus Tax Reform 2026: What Changed And What It Means

TS

The Sovereign Group

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Webinars

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Recorded on 4 Feb 2026 | 2:00 PM

Malta's Family Office Proposition

CP

Camilleri Preziosi Advocates

Recorded on 21 Jan 2026 | 3:00 PM

Annual Business Immigration Review & What’s in Store for 2026

D

Deloitte Ireland LLP

Recorded on 20 Jan 2026 | 3:00 PM

2026 Canadian In-House Counsel Report: Unparalleled Insights into Canada's In-House Profession from CBA In-House Lawyers

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CBA In-House Lawyers

Recorded on 29 Jul 2025 | 9:00 AM

Management Packages: Will They Come Back? New French Tax Developments

VA

Vivien & Associes

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Which Portuguese Visa Option Is Your Key To The Perfect European Adventure?

Choosing the right visa requires more than a quick chat and good cup of coffee to decide what is best for you, and getting in touch with the right person is the most important step..

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Dixcart Group Limited

Cyprus Is A GREAT Option For Insurance Brokers In Europe (Video)

Cyprus insurance brokers and Cyprus insurance agents I took the liberty to make this very short video of course to explain to the Third Country Insurance Brokers...

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Evaluating Your Residency: Cyprus As An Attractive Option For UK Non-Doms

Given the ongoing uncertainty around the UK's Non-Domiciled (Non-Dom) tax regime, many UK resident non-dom's are evaluating the potential impacts and considering their options outside the UK.

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Spain's Government Completes The Creation Of The Authority To Protect Financial Clients

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Osborne Clarke

Self-Employed In Portugal: Mastering Taxes And The Simplified Regime

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Dixcart Group Limited

Important Personal Tax Considerations In Portugal – A Snapshot

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Dixcart Group Limited

New Year, New more Accessible Fast-Track Work Permit in Malta

Malta Employment

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Dixcart Group Limited

Setting Up As A Freelancer

Malta Employment

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Finance Malta

Ireland Country Guide 2023

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Maples Group

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Income Tax

La souscription d'un emprunt par une société afin de réaliser une réduction de son capital par rachat des parts d'un associé constitue un acte anormal de gestion

Le TA de Paris juge qu'une société agit contrairement à son propre intérêt en souscrivant à un emprunt bancaire à des conditions de marché afin de financer une réduction...

MB

Mayer Brown

Tax Framework For Corporate Transformations After Law 5162/2024 – Especially The (Non‑)Taxation Of Capital Gains From Asset Revaluations

Summary: In a previous article we set out the tax incentives for corporate transformations provided under Law 5162/2024, which largely attempted to unify the relevant provisions. In this article...

PK

Psarakis & Kefalas Law Firm

Irish Lessors Fly Free Of Indian Tax

Following a prolonged period of uncertainty on application of the India-Ireland double taxation treaty (IIDTT) to aircraft leasing arrangement between Irish special purposes entities...

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Walkers

IR59 And Personal Income Tax In Cyprus

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Michael Chambers & Co. LLC

Positive Developments In Cyprus IP Box Regime: Upcoming Guidance On Advertising Income For Mobile Game Developers

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Netherlands Introduces 36% Tax On Unrealised Gains – Why A Cyprus Company Is A Strategic Alternative

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Estonia Tax Card 2026

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Eurofast

Cyprus Tax Reform 2026: What Changed And What It Means

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The Sovereign Group

Reform Of Personal Income Tax Counters Disproportionate Lump‑sum Benefits

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Loyens & Loeff

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Capital Gains Tax

Cession d'actions par un dirigeant : imposition en salaires du complément de prix afférent à une garantie d'actif et de passif consentie par le cédant

Dans le cadre de la cession d'actions par un cadre dirigeant, le TA de Lyon juge que le complément de prix, constituant la contrepartie d'une garantie d'actif et de passif consentie par le cédant, doit être imposé dans...

MB

Mayer Brown

Réduction de capital par diminution de la valeur nominale : distribution imposable en présence de réserves distribuables

La CAA de Bordeaux rappelle qu'en cas de réduction de capital non motivée par des pertes réalisée par diminution de la valeur nominale des titres...

MB

Mayer Brown

Cyprus Capital Gains Tax: An Updated Practical Guide For Property Sellers

Selling a property is rarely just a matter of paperwork. For many, it represents the closing of a chapter — a family home, a long-held investment, or land passed down through generations.

MK

Michael Kyprianou Law Firm

Cyprus Tax Reform 2026: What Changed And What It Means

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The Sovereign Group

How A Malta Holding Company Benefits International Investors: A Case Study

Worldwide Commercial

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Dixcart Group Limited

Navigating VAT Deduction On Vehicles In Portugal

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Dixcart Group Limited

Cyprus Tax Reform 2026: A Long-Awaited Overhaul Of The Tax Framework

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Client Stories: Malta Residence Options For Non-European Citizens

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Dixcart Group Limited

Cyprus Tax Reform: Key Changes For Businesses And Individuals From 1 January 2026

Worldwide Commercial

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Dixcart Group Limited

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Transfer Pricing

Refus d'application du taux de marché à un prêt reconduit à un taux identique

Pour justifier du taux de marché déductible appliqué à un prêt d'actionnaire, la CAA de Paris juge que des obligations émises en dollar ne constituent pas des comparables pertinents...

MB

Mayer Brown

WEBINAR REPLAY | Transfer Pricing In Fund Structuring

We invite you to watch this 30-minutes webinar recording, featuring the fourth part of Transfer Pricing Webinar Series ...

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CMS Luxembourg

VAT Treatment Of Transfer Pricing Adjustments: Advocate General Brings Clarity To A Complex Area

The VAT treatment of transfer pricing (TP) adjustments continues to present difficult challenges, as discussed in our previous newsflash...

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Arendt & Medernach

WEBINAR REPLAY | How To Tackle The TP Challenges Relating To Intragroup Financing Activities?

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CMS Luxembourg

Updated Local File Thresholds (2026)

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KPMG in Cyprus

Advocate-General Sheds Light On VAT Implications Of Transfer Pricing Adjustments

European Union Tax

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Loyens & Loeff

An Overview Of Malta's Transfer Pricing Rules

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GTG

Luxembourg As An International Debt Issuance Hub For Brazilian Groups

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Loyens & Loeff

Tax Trends And Developments For MNEs In 2026

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Loyens & Loeff

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