European Union: Withholding Tax

The governments of the Hong Kong Special Administrative Region (HKSAR) and the Republic of Cyprus announced the signing of a comprehensive double taxation agreement (DTA) on 12 June aimed at eliminating double taxation on income and combating tax evasion and tax avoidance.

A Cyprus holding company is one of the most powerful tools available to founders, investors and group owners who want to move profits, reinvest and plan exits without losing value through unnecessary tax leakage and withholding taxes.

How tax transparency rules affect lending to non-Irish limited partnerships with Irish partners. This forms part of the August 2026 Edition of FUNDed

When French entrepreneur Thomas Durand set out to acquire a yacht for personal and family enjoyment, his initial focus was on selecting the perfect vessel

Recent developments in EU tax law include Advocate General opinions on the Parent-Subsidiary Directive's anti-abuse provisions and Italian group taxation rules, alongside institutional progress...

The EU's FASTER Directive introduces a standardised digital framework to streamline withholding tax relief on cross-border portfolio income, replacing fragmented national procedures with automated processes. While focused on publicly traded shares and bonds, the directive holds particular relevance for European real estate investors who increasingly access property through listed vehicles and REITs. Expected to apply from 2030, FASTER promises faster refunds, reduced administrative friction, and enhanced tr

Matheson has submitted eight targeted recommendations to Ireland's Department of Finance aimed at modernizing the country's tax framework, addressing practical challenges ranging from dividend...

In recent years, Portugal has become an increasingly attractive base for freelancers working with international clients.

Instead, the general principle of substance over form applies to determine the tax classification of an instrument as debt or equity, requiring an economic and financial analysis of each transaction.