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Showing 341 - 350 of 596 for "SMPS Legal" with applied filters

News & Analysis

VAT liability of online platforms

10 March 2023 by Arendt & Medernach - Luxembourg

THE CJEU CONFIRMED THE LAWFULNESS OF THE LIABILITY OF ONLINE PLATFORMS TO COLLECT VAT ON TOTAL AMOUNTS DUE ON ELECTRONIC SERVICES IN THE RECENT FENIX CASE (C-695/20, 28 FEBRUARY 2023).
News & Analysis

Ireland | Chambers 2023 Global Practice Guide on Securitisation

21 February 2023 by Walkers - Ireland

Ireland | Chambers 2023 Global Practice Guide on Securitisation
News & Analysis

Marketing fees charged to Collective Investment Undertakings in Portugal

15 February 2023 by PLMJ - Portugal

The recent decision of the Court of Justice of the European Union (‘CJEU’) in case C-656/211, challenges the Stamp Tax liability applicable to marketing fees (and management fees including marketing services) paid by collective investment undertakings to management companies or financial entities (e.g., banks, credit institutions, etc.).
News & Analysis

Tax Panorama of Virtual Assets in Mexico

10 February 2023 by Galicia Abogados - Federico Scheffler and Aaron Schabes

For the past 10 years, virtual assets have positioned in the spotlight of investors, regulatory agencies, and media outlets. This makes sense considering that the ecosystem of these assets is wide, highly dynamic, and very disruptive.
News & Analysis

Chambers & Partners - Securitisation Guide 2023: Ireland

02 February 2023 by Walkers - Ireland

Our Tier 1 team of legal, tax & listing experts recently produced an excellent overview of the key legal and tax issues to consider in the context of Irish securitisations and Irish SPVs active in this space in this year's Chambers and Partners Securitisation Practice Guide 2023 - Ireland. We hope that you find it useful.
News & Analysis

Portuguese Budget Law for 2023: Real Estate Transfer Tax Developments

27 January 2023 by PLMJ - Portugal

The Portuguese State Budget Law for 2023 – in force since 1 January 2023 – brought a set of legal updates with significant impact on the real estate sector. With this in mind, we now highlight the new conditions for the application of the Real Estate Transfer Tax (“RETT”) exemption to the purchase of properties for resale and the new rules on the assessment of the taxable value of properties in real estate exchanges.
News & Analysis

Luxembourg 2023 Budget Law (Bill No. 8080)

27 January 2023 by KPMG - Luxembourg

On 15 December, the Parliament passed the 2023 budget law...
News & Analysis

Payment services providers VAT legal package

22 January 2023 by KPMG - Luxembourg

Payment services providers VAT legal package
News & Analysis

What the metaverse could mean for VAT professionals

22 January 2023 by KPMG - Luxembourg, Quentin Warscotte

Discover KPMG new blog series exploring the metaverse, its concepts, specific VAT concerns and more!
News & Analysis

Luxembourg Tax Alert 2022-11

03 January 2023 by KPMG - Luxembourg

Preparing for the VAT rates change: important points to consider
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