Suspension of numerous dispositions of Tax Treaties by Russia

As you may know, on 8/8/2023 the Russian President has issued a decree on 'the suspension by the Russian Federation of specific provisions of the international tax treaties of the Russian Federation'. The decree suspends various provisions of Tax treaties with 38 "unfriendly foreign states". Are suspended art. 5 (definition of PE), art. 6 to 22 (allocation of taxing capacity), art. 24 (non-discrimination) and art. 27 [...]

By | 2023-09-26T12:11:20+01:00 September 26th, 2023|Non classé|

Law & Numbers is welcoming a new member: Portugal (represented by João Valadas Coriel of Valadas Coriel & Associados)

We are pleased to welcome João Valadas Coriel to our international network of tax lawyers as a new Portuguese member of our network. Who is João Valadas Coriel ? João Valadas Coriel is an Attorney at law specialised in tax law, registered with the Lisbon Bar. He works in Portuguese, English, French, Spanish and Italian. His practice areas are: corporate and personal taxation, dispute resolution, digital [...]

By | 2022-04-08T18:22:33+01:00 April 8th, 2022|Non classé|

Interview with Mr. Ambrogio Novelli from «Studio Legale Novelli» (Italy)

  Ambrogio Novelli Italian member of the network Studio Legale Novelli     Network coordinator: Hello Mr. Novelli, You represent Italy in our Law & Numbers network of tax lawyers. We would like to get to know you a little better. If you agree, we will ask you some questions. Ambrogio Novelli : Yes, with great pleasure. Network coordinator: What was your background that led you [...]

By | 2021-06-21T11:36:51+01:00 June 21st, 2021|Non classé|

March 2019: France aligns with other countries and moves to withholding tax for income tax

Depuis le 1er janvier 2019, le système fiscal français a connu un profond changement car il est passé au système de prélèvement à la source : jusqu’au 31 décembre 2018, l’impôt sur le revenu était déclaré l’année suivant celle de la perception des revenus désormais, à compter du 1er janvier 2019, l’impôt sur le revenu est payé lors de la perception des revenus au moyen [...]

By | 2019-04-01T20:10:54+01:00 April 1st, 2019|Non classé|