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Real estate investment in Portugal: asset deals versus share deals

This article compares the tax treatment of the various real estate investment structures and methods available in Portugal, including pros and cons and other key considerations. ....

United Kingdom , Jones Lang Lasalle , Portuguese Commercial Companies Code , Portuguese Parliament Resolution No , Portuguese Securities Commission , Portuguese Supreme Administrative Court , Model Tax Convention , Council Directive , Portuguese Civil Code , Portuguese Tax Benefits Code , State Budget Proposal , General Chart , State Budget , European Economic Area , Member State , Subsidiary Directive , Legal Regime , Central Registry , Beneficial Owner , General Regime , Collective Investment Undertakings , Portuguese Securities Code , Sociedade De Investimento , Portuguese Parliament Resolution , Multilateral Convention , Implement Tax Treaty Related Measures ,

Luxembourg Signs New Double Tax Treaty With the UK

On 7 June 2022, Luxembourg and the UK signed a new double tax treaty (the “DTT”) and an additional Protocol which will replace the double tax treaty signed back in 1967 (the “old tax treaty”). The aim of the signature of that new DTT is for the UK and Luxembourg to have a tax treaty that reflect the latest OECD tax standards. ....

United Kingdom , East Lothian , Security Compensation Fund Fonds De , Model Tax Convention , Multilateral Convention , Implement Tax Treaty Related Measures , Prevent Base Erosion , Profit Shifting , Collective Investment Vehicles , Investment Funds , Reserved Alternative Investment Funds , Contracting States , Contracting State , Tax Convention , Subsidiary Directive , Insurance Commissioner , Social Security Compensation Fund , Fonds De Compensation ,

Dutch District Court: Interposition of an EU company is abuse of EU law | Dentons

On May 4, 2022, the Dutch Zeeland-West Brabant District Court ruled that the interposition of a Luxembourg holding company by a non-EU private equity fund to own a 15.3 percent interest. ....

The Netherlands , Dutch Zeeland West Brabant District Court , European Union , Subsidiary Directive ,

In review: corporate tax planning developments in Austria

A review of recent corporate tax planning developments in Austria, including with regard to entity selection and business operations, intercompany transactions and indirect taxes. ....

United States , Gmbh Co , Austrian Supreme Administrative Court , European Commission , Offene Gesellschaft , Multilateral Convention , Implement Tax Treaty Related Measures , Prevent Base Erosion , Profit Shifting , Subsidiary Directive , Member State , Royalties Directive , Transfer Pricing , Austrian Transfer Pricing Documentation Act , Aw Firms , Aw Updates , Egal Updates , Egal Developments , Aw Developments , Egal Newsletters , Egal Current Awareness , Egal Advisers , Egal Advisors , Egal Directory ,

In review: corporate tax planning developments in Greece

A review of recent corporate tax planning developments in Greece, including with regard to entity selection and business operations, intercompany transactions and indirect taxes. ....

United Kingdom , Hellenic Capital Market Commission , European Central Bank , Hellenic Competition Committee , Action Plan On Base Erosion , Model Tax Convention , Economic Activities , Base Erosion , Profit Shifting , Hellenic Capital Market , European Economic Area , Tax Convention , Multilateral Convention , Implement Treaty Related Measures , Royalties Directive , Subsidiary Directive , Tax Avoidance Directive , Income Tax Code , Aw Firms , Aw Updates , Egal Updates , Egal Developments , Aw Developments , Egal Newsletters , Egal Current Awareness , Egal Advisers ,