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Tax

As local and international tax regulations become more prescriptive, dealing with them in a cross-border context presents you with a significant challenge. Our 350 tax lawyers are supported by strong technical tax intelligence teams that identify developments in tax law and policy affecting your business. This multi-disciplinary approach helps you develop robust structures that maximise tax effectiveness in alignment with your commercial strategy.

Whether you are a financial institution, multinational, fund, investor or high net worth individual, we understand your business and the tax pressures you face. Our teams work together across Europe and beyond in the key areas affecting your business including VAT, international taxation, transfer pricing, e-commerce, M&A and investment funds, tax planning and financing.

Our experts can help you manage tax control cases and deal with tax authorities as well as manage tax litigation cases. The right tax advice can make a material difference to transaction costs and, in some cases, avert serious consequences.


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01/06/2022
CMS Next
What’s next? In a world of ever-ac­cel­er­at­ing change, stay­ing ahead of the curve and know­ing what’s next for your busi­ness or sec­tor is es­sen­tial.At CMS, we see ourselves not only as your leg­al ad­visers but also as your busi­ness part­ners. We work to­geth­er with you to not only re­solve cur­rent is­sues but to an­ti­cip­ate fu­ture chal­lenges and in­nov­ate to meet them.With our latest pub­lic­a­tion, CMS Next, our ex­perts will reg­u­larly of­fer you in­sights in­to and fresh per­spect­ives on a range of is­sues that busi­nesses have to deal with – from ESG agen­das to re­struc­tur­ing after the pan­dem­ic or fa­cing the di­git­al trans­form­a­tion. We will also share with you more about the work that we are do­ing for our cli­ents, help­ing them in­nov­ate, grow and mit­ig­ate risk.To be able to provide you with the best sup­port, we im­merse ourselves in your world to un­der­stand your leg­al needs and chal­lenges. However, it is equally im­port­ant that you know who we are and how we can work with you. So, we in­vite you to meet our ex­perts and catch a glimpse of what is hap­pen­ing in­side CMS.En­joy read­ing this pub­lic­a­tion, which we will up­date reg­u­larly with new con­tent.CMS Ex­ec­ut­ive Team
20/05/2022
DEBRA – The new EU tax ini­ti­at­ive aim­ing at pro­mot­ing a fair and sus­tain­able...
With­in the EU a wide­spread asym­metry ex­ists between debt and equity fin­an­cing. Usu­ally, in­terest is tax de­duct­ible from the cor­por­ate in­come tax base while di­vidends do not be­ne­fit from such ad­vant­age...
28/03/2022
Ger­many: Cross-bor­der em­ploy­ee as­sign­ments - li­ab­il­ity for wage tax?
The de­cis­ive factor for wage tax li­ab­il­ity in the in­ter­na­tion­al as­sign­ment of em­ploy­ees is not who pays the wage. For the em­ploy­ee, the ques­tion is: in which coun­try must the in­di­vidu­al pay tax on his...
14/02/2022
Con­sequences of the Court of Justice of the European Uni­on rul­ing on the...
The Court of Justice of the European Uni­on (here­in­after, “CJEU”) has de­clared the gen­er­al rules on pen­al­ties for tax of­fences re­lated to the in­form­at­ive de­clar­a­tion of over­seas as­sets and rights ...
03/02/2022
Tax treaty between France and Colom­bia: Fi­nally entered in­to force!
France has an ex­tens­ive net­work of tax treat­ies in Lat­in Amer­ica. However, Colom­bia was still a coun­try with which France had no tax treaty entered in­to force, des­pite a tax treaty be­ing signed back in...
23/12/2021
Min­im­um tax­a­tion of groups and shell en­tit­ies: two new draft dir­ect­ives...
On Decem­ber 22, 2021, the European Com­mis­sion pub­lished two draft dir­ect­ives: the first one is the European ad­apt­a­tion of the mod­el rules pub­lished two days earli­er by the OECD in or­der to guar­an­tee a...
09/12/2021
Re­duced VAT rates: agree­ment reached by EU Fin­ance min­is­ters to up­date...
The Coun­cil of the European Uni­on reached a polit­ic­al agree­ment on 7th Decem­ber 2021 for the ad­op­tion of a dir­ect­ive aim­ing at mod­ern­ising and har­mon­ising the rules for the ap­plic­a­tion of re­duced VAT...
30/09/2021
CMS Ex­pat Desk Con­tact Card
When tal­ent needs to move, we’re be­hind youLiv­ing in a highly con­nec­ted world al­lows com­pan­ies to hire and mo­bil­ise skilled and tal­en­ted people al­most any­where – and loc­ate busi­ness op­er­a­tions wherever they need to be.But when con­sid­er­ing mov­ing of­fices or em­ploy­ees, there are a range of factors to con­sider. These can in­clude the polit­ic­al and eco­nom­ic con­sequences of COV­ID-19 or Brexit, the cor­por­ate and per­son­al tax im­plic­a­tions of re­lo­ca­tion – even the im­pact of sanc­tions im­posed on cer­tain coun­tries.Around the world our CMS Ex­pat Desk teams are ready to help you man­age the em­ploy­ment, tax, visa (im­mig­ra­tion) and so­cial se­cur­ity as­pects of re­lo­ca­tion.Draw­ing to­geth­er spe­cial­ists from the CMS Em­ploy­ment & Pen­sions Group and the CMS Tax Group, our teams are net­worked across loc­a­tions in Europe, Asia, Africa and Lat­in Amer­ica to of­fer you multi-jur­is­dic­tion­al sup­port – wheth­er you’re mov­ing one em­ploy­ee or a whole of­fice.Our em­phas­is is on un­der­stand­ing you and the spe­cif­ic needs of your busi­ness. By shar­ing our know­ledge, net­works and provid­ing prac­tic­al day-to-day sup­port, we aim to help make any re­lo­ca­tion pro­cess smooth, swift and fully-con­sidered – with min­im­al dis­rup­tion to your core busi­ness.Ex­plore more about our ex­per­i­ence and ser­vices be­low. To con­tact your loc­al CMS Ex­pat Desk team, please check out the group con­tact card. eznode://106509 eznode://106714
10/09/2021
CSR and taxes: tax­a­tion is not only about money
At first glance, tax­a­tion and cor­por­ate so­cial re­spons­ib­il­ity (CSR) ap­pear to be dis­tant fields, an­ti­nom­ic even. Yet they have come to­geth­er over the past two years to form two sides of the same coin...
30/12/2020
Stock sav­ings plan and Brexit: Brit­ish stock and some oth­er fin­an­cial in­stru­ments...
As a res­ult of Brexit, both stock or UCITS by a Brit­ish is­suer are dis­qual­i­fied and some EU-based UCITS funds’ un­der­ly­ing Brit­ish fin­an­cial in­stru­ments may also be so. Such a dis­qual­i­fic­a­tion may lead...
12/11/2020
Law and reg­u­la­tion of Cov­id-19 tax re­lief in Montenegro
Value Ad­ded Tax No meas­ures so far Cor­por­ate In­come Tax No meas­ures so far So­cial Se­cur­ity Con­tri­bu­tions or Payroll Tax No meas­ures so far Oth­er re­lief meas­ures No meas­ures so far Ad­di­tion­al com­ments...
Comparable
07/10/2020
Law and reg­u­la­tion of in­dus­tri­al and lo­gist­ics in­vest­ment in Montenegro
1. Leg­al in­cent­ives for in­vest­ments spe­cific­ally in the I&L sec­tor in CEE-17 There are no spe­cif­ic leg­al in­cent­ives for the In­dus­tri­al&Lo­gist­ics sec­tor. However, it could be ana­lysed on a case-by-case...
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