Contributed Articles 
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Friday, February 12, 2021
On 31 December 2020, a framework for a UK/EU Treaty on Gibraltar's future relationship with the EU was proposed, cited as the New Year's Eve Agreement. If ratified, this post-Brexit deal for Gibraltar will...
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Wednesday, January 27, 2021
The latest issue of the VAT Newsletter covers topics such as...
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Wednesday, December 9, 2020
On 20 May 2020, the Indian tax department issued a notification specifying the safe harbour rates applicable for the 12-month financial year ending in March 2020 (FY 2019/20)...
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Understanding The Current Economies Of Key Central American Nations
Contributed by Luigi Wewege At Caye International BankMonday, November 30, 2020There is no doubt that COVID-19 has changed things. Across the globe, nations struggle to bring the pandemic under control as research into vaccines continues. For many, the goal is to...
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Wednesday, November 18, 2020
Are you thinking of trying Forex trading? Be meticulous in your search for brokerage. In Nigeria, the market lacks regulation. Online trading is growing fast, but there are no tough controls to keep...
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Safe in uncertain times: Audit, assurance, and advisory services acquire new significance
Contributed by KrestonWednesday, November 18, 2020The COVID-19 crisis has highlighted what many of us have known for years: auditing is crucial to the smooth running of economy and society. For many companies, the economic impacts of the pandemic and the lockdown in spring 2020 resulted in...
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Monday, November 9, 2020
On September 15, the historic new Abraham Accords Peace Agreement between the UAE and Israel was signed on the White House lawn. After Egypt and Jordan, this makes the UAE only the third Arab country to normalize relations with Israel, and it is...
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Where You Can Get 'Residency by Investment' and its Advantages
Contributed by Bluemina Citizenship & ResidencyFriday, November 6, 2020While the world has become a global place and is connected like never before, differences in economic, political, and social systems mean that boundaries and borders are still a...
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Tuesday, October 27, 2020
Hong Kong is one of the most energetic and busy cities in the world, where Eastern traditions meet Western approaches to business and lifestyle. As the second most competitive economy in the world (after New York and London), the city is...
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Monday, October 26, 2020
An insightful and comprehensive summary of Malta's Budget for 2021...
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Friday, October 23, 2020
An amendment issued by the IASB during Q3 2020, relating specifically to the IASB's response to the IBOR reform. An update, and overview, of the ongoing projects being undertaken by the IASB's. A special feature relating to...
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Wednesday, October 21, 2020
With effect from 1 June 2020 new on-line VAT services for requesting a change in VAT registration and for maintenance of the economic activity were introduced. The new services, available through...
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Monday, October 19, 2020
Back in 2008, when Satoshi Nakamoto - an alias for an unknown person or group of persons - released the Bitcoin White Paper, Bitcoin: A Peer-to-Peer Electronic Cash System, the blockchain was...
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Have Your Say: Public Consultation on Laws Granting More Power to EU Member States Competition Law Authorities
Contributed by GVZH AdvocatesThursday, October 15, 2020With the entry into force of Regulation 1/2003 on May 1, 2014, the National Competition Authorities ("NCAs") of the 27 Member States and the European Commission became the "European Competition Network". This network aims at...
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Monday, October 12, 2020
On 22 July 2020. the European Council agreed to implement the VAT e-commerce package. The most important changes are...
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Wednesday, September 30, 2020
Cyprus and Russia entered into a Double tax Treaty (DTT) back in 1998 in a joint effort to avoid the double taxing of income and capital generated in Cyprus. Currently, applicable rates on dividends vary from 5% to 10%, depending on...
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EU Council postpones deadlines for tax reporting under DAC6 disclosure regime
Contributed by AGP Law Firm - AGP Management LtdFriday, September 25, 2020On June 24, 2020, the European Union (EU) Council agreed to the EU parliament's proposal to extend by 6 months the deadline for filing and exchanging information under the DAC6 mandatory reporting guidelines. This decision was...
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Czech Republic and Canada implemented MLI - what is the impact on their Tax Treaty?
Contributed by Parker & HillThursday, September 24, 2020Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (henceforth MLI) is a multilateral instrument developed by initiative of OECD and G20. The MLI modifies the...
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Tuesday, September 22, 2020
In the latest step of the ratification process, the Spanish Senate on Wednesday 16 September approved the international agreement on taxation and the protection of financial interests between the United Kingdom and Spain regarding Gibraltar (the "Treaty"). The Treaty was...
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Friday, September 4, 2020
Certain IFRS standards include specific provisions relating to changes in contract terms. Primarily, these standards are...
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