International Referral, the world’s largest exclusive network of advisory firms is delighted to introduce Claudio Foch of RSM Acal. Claudio has joined IR as our exclusive Business Advisory Services member in Brazil. Cláudio Foch is one of the partners of RSM Acal and is currently responsible for the audit division at ACAL on a national level and is the […]
Introduction:Until 31.12.2014, the place of supply ( therefore the country that vat was charged) for the abovementioned services when the customers were non-taxable persons( not registered in vat) was the country the supplier was located. As from 1.1.2015, this change and for such activities, the place of supply is considered to be the country the client resides. BackgroundThe […]
With a collapsed energy market in Argentina and a change of the current administration in 2015, it is clear that Argentina will have to develop and invest in the energy sector, and especially in the renewable energies sector. The purpose of this note is to briefly develop some of the main traits of the renewable energy legislation in – and theprospects for – Argentina. National System for Wind […]
Introduction This paper discuss about dividend income and when it is taxed in Cyprus, Article 33 of the Cyprus Tax Law, the treatment of loans other than B2B, the treatment of loans outstanding receivables and the treatment of interest received from bank current accounts. Dividend received I) Income tax According to the Cyprus tax legislation […]
International Referral, the world’s largest exclusive network of advisory firms is delighted to introduce Florian Diener of Diener Advisory. Florian has joined IR as our exclusive Business Advisory Services member in Switzerland. Diener Advisory is a leading provider in management consulting and interim management solutions for companies and institutions of all industries with an emphasis […]
Cyprus Yacht Leasing SchemeAn update, following the recent VAT circular 181, dated 30 January 2014 Introduction For the past 50 years Cyprus has developed into a formidable maritime centre, renowned for its high quality shipping services.Cyprus is currently the 10th- largest fleet in the world even though any vessel under Cypriot flag cannot cross Bosporus […]
Introduction During the past thirty years Cyprus has developed into a formidable financial centre, renowned for its high quality services. The local tax system is a key reason for this development. Cyprus is well known for its simplified tax system that provides numerous advantages to international investors. The purpose of this paper is to provide […]
Founded two years ago and bolstered by the experience of its managing partner Christian ROTH, the rothpartners law firm just announced the opening of a Doha office in Qatar. Already active in the Middle East and North Africa, rothpartners confirms its presence in this promising destination of the world. The new office, a testimony to […]
International Referral, the world’s largest exclusive network of advisory firms is delighted to introduce Spyros Thrasivoulou of Commodum Audit Limited. Spyros has joined IR as our exclusive Business Advisory Services member in Cyprus. Spyros has considerable experience in leading teams and servicing a range of clients in the Cyprus, Polish, Ukrainian and Russian markets. His exposure includes advisory […]
Taxpayers will be given a chance to make voluntary disclosure, or else face criminal proceedings. In the past few months, Israel Tax Authority director Moshe Asher has fired off many warnings to Israelis holding unreported capital overseas. Among other things, he has warned that the Tax Authority had “changed disk” in the way it combats […]
International Referral, the world’s largest exclusive network of advisory firms is delighted to introduce Mr. Abdul Munim Al-Rubaie (Munim) of Baker Tilly MKM. Munim has joined IR as our exclusive Business Advisory Services member in UAE. Presently A. Munim Al-Rubaie (Munim) is the Managing Partner of Baker Tilly MKM which is a professional services and […]
SYC Consultants performs evaluations of the governance provided by general controls in relation with IT systems, assessments of IT systems reliability, and takes part in assignments to evaluate the adequacy of IT applications with the business operational requirements. For instance SYC Consultants performs assignments to assist companies in the upgrade of management information systems and […]