The introduction of the new visa for remote workers in Italy extended the possibility of benefiting from the Inpatriates special regime for qualified workers from outside Italy who decide to spend a period in Italy.  The introduction of the new...

The UK Spring Budget on 6 March 2024 was relatively measured in its tax policy decisions, despite a background of falling inflation and rising tax receipts.  Below are some areas of interest for globally mobile individuals, those with UK staff,...

A package of significant tax legislation changes came into force in Poland with effect from 1 January 2022. Dubbed the Polish Deal, these changes were intended to ‘tighten up the tax system’ and deliver a more progressive tax framework. However,...

Digital assets and cryptocurrencies continue to evolve by offering new services and products such as Decentralized Finance (DeFi) and non-fungible tokens (“NFTs”), but is tax legislation also keeping up to date with the ever-changing world of digital assets and cryptocurrencies? 

Federal income versus transfer tax The US taxes its citizens and residents on their worldwide income but also levies a gift, estate and generation-skipping transfer tax (GSTT) on worldwide assets of both citizens and individuals domiciled in the US. A...

Legal entities and certain legal arrangements within the scope of Peru’s disclosure rules are obliged to implement suitable mechanisms allowing the collection and storage of data relating to the identity of their Ultimate Beneficial Owner (UBO). This information supports the...

The currently applicable double tax treaty between France and Belgium was concluded in 1964 and then amended many times until 2009. After several years of negotiations, Belgium and France finally signed a new double tax treaty (hereafter, the “new Treaty”)....

In this blog post we focus on the situation of individuals residing in Belgium who hold real estate property located in France, looking specifically at the changes introduced by the new Treaty. National provisions have not been changed by this new Treaty, so additional French and Belgian taxes thus remain fully applicable

Guidelines on the taxation of cross-border workers during the Covid-19 pandemic and an update on PEPP as defined in the latest budget laws in Luxembourg.

Many jurisdictions have refined and improved their legislative defenses against tax avoidance in recent years, making the penalties for tax fraud even tougher.

Choosing a business location involves many considerations, with tax being only one of them.  Nevertheless, tax is a consideration.  Below is a note commenting on the attractions of Switzerland as a business location. There may of course be other locations that...

Government’s around the world have acted to help support individuals and businesses to get through to Covid pandemic.  Mazars Covid-19 global tax and law tracker provides an overview of the measures different jurisdictions have put in place and there is...

With the Covid-19 crisis, working from home is expected to become the “new normal”. 2020 marks the end of many tax holidays with respect to home working arrangements within and between certain countries.  We have already featured some general comments...

Now that we are a couple of weeks into the new year, we are seeing lots in the press and media on Brexit’s impact to the business community. But what about the people behind the business - the individuals.  At...

Near-term objective of the South African Revenue Service confirmed: “Remaining focused on international taxes, particularly aggressive tax planning using transfer pricing.”  The South African (“SA”) economy, like many others, has been severely impacted by the Covid-19 pandemic. A recent speech...

Generally speaking, year-end is that time of year when we clean up all open items in the current year and head into the new year with a fresh outlook and perspective.  This also applies to tax.  You cannot be blind to...