New Convention between the United Kingdom and the Republic of Cyprus

A Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Cyprus for the Elimination of Double Taxation was signed on 22nd March, replacing the treaty that had been signed between the two countries in 1974. The new Convention is generally based on the […]

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OECD update on enlargement of CRS global network

On 5th July 2018, the OECD published a new set of bilateral exchange relationships established under the Common Reporting Standard Multilateral Competent Authority Agreement (CRS MCAA). The international legal network for the automatic exchange of offshore financial account information under the CRS now covers over 90 jurisdictions across the world including many prominent low tax […]

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Details of how to obtain Settled Status for EU citizens published by Home Office

On 21 June 2018, the Home Office published a statement of intent giving further details about how EU citizens and their families can obtain settled status in the UK (also called ‘indefinite leave to remain’) under the new EU Settlement Scheme. The statement sets out the eligibility requirements for the scheme and how it will […]

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Proposed technical amendments to VAT Directive for reform of intra-EU B2B supplies of goods

On 25 May 2018, the European Commission (Commission) launched a further proposal concerning the taxation of intra-EU supplies, which is intended to enter into effect from 1 July 2022. The proposed draft Directive will amend Council Directive 2006/112/EC on the common system of value added tax (VAT Directive) to make technical amendments enabling the move […]

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New protocol to UK/Switzerland double tax treaty signed

The signed new protocol between UK and Switzerland to their existing double taxation convention, was published on 18 January 2018. In the new protocol: the definition of conduit arrangements, and the provisions excluding the application of articles 10 (Dividends), 11 (Interest), 12 (Royalties) and 21 (Other income) to conduit arrangements have been deleted. Articles 9 […]

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