In the period to 31 August 2017 taxpayers are receiving letters from their financial advisors warning them of their disclosure obligations in respect of offshore accounts and assets. Financial institutions providing offshore advice – referred to
The tax department of Cyprus has recently issued a circular on provisional tax payment. The department clarified that companies and self-employed individuals whose income is not subject to tax withholding by the employer are required to pay the
The Government of Italy increased the advance income tax payment due for fiscal year 2013 and delayed the deadline for the payment of the second installment via Law Decree 133/2013 dated 30 November 2013. The increase of overall advance payment due
