
June 2021: International Tax Planning Review
El Salvador has become the first state that allowed bitcoin as a legal tender El Salvador’s Parliament has passed a law that makes bitcoin a

El Salvador has become the first state that allowed bitcoin as a legal tender El Salvador’s Parliament has passed a law that makes bitcoin a

Cyprus is planning to introduce withholding tax and amend corporate tax residency rules Two bills have been submitted to the Cyprus Parliament to amend the

As it is known, in 2019 the large-scale reform took place in Belize. As a result, the economic substance rules (ES rules) and territorial taxation

Cyprus extends tax return deadline for companies Cyprus has extended the 2019 tax filing deadline for companies and self-employed businessmen. The corresponding decree provides the

Changes to the EU list of non-cooperative tax jurisdictions The list of “non-cooperative” tax jurisdictions maintained by the EU authorities has changed again. Dominica (Commonwealth

On 22 February, 2021 the EU Council has revised the list of non-cooperative jurisdictions in the tax area once more. Barbados has been de-listed and

OECD to revise the Common Reporting Standard for automatic exchange The Organization for Economic Co-operation and Development (OECD) is planning a public consultation to improve

The Ministry of Finance of the United Arab Emirates (UAE) has informed that the filing deadline for 2019 Economic Substance notifications and reports is postponed

On 9 December, 2020 the Global Forum on Transparency and Exchange of Information for Tax Purposes of Organization of Economic Cooperation and Development (OECD) has

Changes to Russia-Luxembourg double tax treaty On 6 November 2020 Russia and Luxembourg signed a Protocol amending the bilateral Convention for the avoidance of double