According to article 6 of the tax treaty in force between Italy and France “income from immovable property, including income from agriculture or forestry, may be taxed in the State in which such property is situated”.

The grey zone that arises in the circumstances of the ICO and the crypto-currency is the one that suits them, but of course, it introduces certain doubts and uncertainties, at least from the point of view of most average people.

Actually, the above mentioned services – when supplied to non-taxable persons of member States - are subject to VAT in the member States of the client.

In this text, we will pay more attention to the emergence of ICO, then ICO products, tokens, potential directions of development, and finally whether its application will find an adequate place in today’s legal system.

The Netherlands has been tried and tested as an internationally accepted and widely used jurisdiction to establish investment holding platforms.

When we last looked at tip pooling at restaurants and who would be permitted to be included, the laws and regulations were in flux.  Since then, the Tip Income Protection Act of 2018 was signed into law.

Cyprus Cabinet approved a series of changes to the Cyprus Investment Program, based on which, non–Cypriot entrepreneurs/ investors and members of their families may submit applications for partaking in the Program.

In the case of Pilgrim Rock Ltd v Iwaniuk, Lee Stafford, successfully defended his client’s claim for the creditor’s contractual entitlement to interest to be reviewed and reduced due to the ‘unfair’ nature of the relationship.

Detaching an employee is a temporary change in the employer’s job at another employer, according to the definition provided by law.

Italian Government has just introduced a new definition of countries with privileged tax status, effective from the fiscal year starting after the fiscal year in progress