Worldwide: Income Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.
Video
Leaving Germany For Cyprus In 2026: Exit Tax, Yellow Slip & Non-Dom (By A Cyprus Lawyer)​ (Video)
German entrepreneurs and high earners face substantial tax burdens through corporate tax, trade tax, solidarity surcharge, and dividend tax. Relocating from Germany to Cyprus presents a strategic opportunity to optimize tax obligations, but the process involves navigating complex requirements including exit tax calculations, yellow slip procedures, and Cyprus's non-dom regime. Understanding these legal and tax implications is essential for anyone considering this international move in 2026.
Cyprus Tax
Philippou Law Firm
Article
Constitutional Court On New Article 444 ITC: Good Faith Prevails, But Not On All Levels
The Belgian Constitutional Court has ruled on the temporal scope of a new tax regime that presumes good faith for first-time infringements, determining whether taxpayers involved in disputes over assessments issued before the law's effective date can benefit from more lenient treatment. The decision addresses three key challenges: the temporal limitation of the new rules, the exclusion of good-faith presumption for ex officio assessments, and the absence of an equivalent regime for VAT.
Belgium Tax
LL
Loyens & Loeff
Article
Malta Tax Residence Certificate Vs GRP And TRP: Understanding The Difference
Many individuals mistakenly believe that obtaining beneficiary status under Malta's Global Residence Programme or The Residence Programme automatically qualifies them for a Malta Tax Residence Certificate. This article examines the critical legal and administrative distinctions between these two separate processes, explaining when and how individuals can successfully obtain a Tax Residence Certificate beyond their programme beneficiary status.
Malta Tax
GA
GVZH Advocates
Article
Vento di patrimoniale - Tra dibattito politico e realtà fiscale: come Italia e Svizzera tassano la ricchezza
Il dibattito sulla tassazione dei patrimoni è tornato al centro della scena politica italiana, dividendo l'opinione pubblica tra chi la considera uno strumento di redistribuzione della ricchezza e chi la ritiene un onere incompatibile con la crescita economica. La presente analisi esamina l'approccio di Italia e Svizzera alla tassazione patrimoniale, approfondendo le prospettive divergenti e le realtà fiscali di entrambi i Paesi.
Italy Tax
A
Altenburger
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