August 14, 2019
Export of a work of art, either temporarily or permanently, requires a special permit, provided that certain criteria are met. Failure to receive such permit before exporting is considered a criminal offence and the perpetrator may be subjected to criminal liability. A work of art, cultural object, monument The Polish ... Read More »
by: GWW
August 12, 2019
1 Foreword This article aims to illustrate the introduction of a new tax regime provided by the Italian Government to attract foreigners and Italians in retirement living in foreign countries to move their residence to Southern Italy. 2 The new Italian tax regime for pensioners On the 30th of December, ... Read More »
August 6, 2019
Starting from January 1, 2019 an amendment of Corporate and Personal Income Tax Acts went into force with regards to the so-called tax on commercial real estate. It was then renamed tax on revenue from fixed assets. Until December 31, 2018 it encompassed only owners of commercial and office buildings ... Read More »
August 5, 2019
Albert Einstein once said that a question pertaining to taxes is too difficult for a mathematician. It should be asked of a philosopher. Unfortunately, the world famous physicist did not take into account that practicing philosophy with reference to this field of law can very easily lead to the omission ... Read More »
August 2, 2019
Pursuant to the Act on Counteracting Money Laundering and Terrorist Financing (“AML Act”), on October 13th, 2019 this year Poland will launch the Central Register of Beneficial Owners (“UBO Register”). This involves introduction of new obligations to commercial companies in respect of providing information to the UBO Register. The AML ... Read More »
by: GWW
August 1, 2019
Foreign private foundations are becoming more and more popular among Poles as an instrument of inheritance planning and private assets protection. Polish Act on Counteracting Money Laundering and Terrorist Financing (“AML Act”) obliges Polish commercial law companies to report information about their Beneficial Owners to the Central Register of Beneficial ... Read More »
by: GWW
July 24, 2019
Foreword This brochure aims to illustrate the introduction of the new tax regime for the “new Italian residents” with the debut of a lump-sum taxation called “Flat tax”, granting an exemption of foreign investments from Italian taxation, called “non-domiciled tax resident”. The Italian Finance Bill for 2017 (hereinafter “Finance Bill”) ... Read More »
July 23, 2019
Does your German company have employees on an employment contract under German law who are not performing as you would like them to? Are you already looking for ways to get rid of them? It may be that you are dealing with a classic low performer, whose poor performance is ... Read More »
July 22, 2019
Last year, France strengthened its position as a thriving country for foreign investments. In order to confirm this trend, the so-called “PACTE Act” was enacted on 23 May 2019 with the aim to “remove obstacles to the growth of companies at all stages of their development, from their creation to ... Read More »
by: Delsol
July 19, 2019
Labour Law Alert: Cancelation of the suspensive time clause I. Cancelation of the suspensive time clause As of 1 July 2019 the Amendment of the Czech Labour Code (i.e. the Act No. 32/2019 Coll., amending the Act No. 262/2006 Coll., Labour Code, as amended) has become effective. The new legislation ... Read More »
July 18, 2019
The Italian Finance Bill for 2015 has enhanced an important provision named “Patent Box”, to facilitate and attract foreign taxpayers, improve the Research and Development in Italy and most important preserve the “i.e. Made in Italy”. This provision introduced in Italy is an optional tax regime, that allows reduced taxation ... Read More »
July 17, 2019
On 26 June 2019, the Court of Justice of the European Union (CJEU) has handed down its ruling in André Moens v Ryanair Ltd (C-159/18), holding that a fuel spill on the runway of an airport which led to the runway’s closure falls within the notion of “extraordinary circumstances” within ... Read More »
by: CEW & Partners
July 12, 2019
The Dutch ruling practice for tax rulings with an international character has been one of the cornerstones of the Dutch investment climate for a period spanning more than 50 years. Often tax legislation contains vague language and ambiguous terms increasing the need for advance consultation of the competent tax authorities ... Read More »
July 12, 2019
In 2010 there was an explosion on the Deepwater Horizon oil platform. British Petroleum (‘BP’) leases the platform, which is situated in the Gulf of Mexico. Global investment is BP’s target audience and the company communicated about the disaster via its website and the press, among other channels. On the ... Read More »
July 5, 2019
After the Withdrawal Agreement with the UK was voted down by British Parliament several times, the EU has allowed an extension until 31 October 2019. If no other arrangement with the EU will be made before that date, the UK will cease to be a member of the EU without ... Read More »
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