Double Taxation Treaties: Why Even Properly Structured Models Sometimes Fail
In international tax practice, Double Taxation Treaties are traditionally perceived as tax optimization tools. This logic is deeply rooted among both entrepreneurs and advisers: choose the “right jurisdiction,” apply a reduced withholding tax rate on dividends, rely on a treaty — and the tax burden will be minimized. In practice, it is precisely this simplification
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Extradition of Ukrainian Citizens from Portugal: Legal Nuances of International Cooperation
Author: Kateryna Biezhanova, Attorney at Law Neofelis Law Group (Ukraine) What is extradition? Extradition is a complex legal procedure that involves the transfer of an individual by one state to another for the purpose of prosecution or the execution of a sentence. That is, it is a process when a person who is suspected
Read MoreHow to determine the schedule of communication with the child after divorce
Determining the schedule of communication with the child of one of the parents after divorce is a common category of cases in the field of family relations, but its typicality does not make it easy. Both the parent living separately and the child have the right to communicate with each parent, regardless of whether they
Read MoreGrounds for refusal to register a mark for goods and services
Registration of a mark for goods and services or, as it is also called, a trademark (TM) requires prior meticulous preparation for which you need not only to pay a fee and comply with the formal requirements for materials submitted to Ukrpatent. Recently, the Neofelis Lo Group Law Firm has been increasingly approached by clients
Read MoreWho will be able to receive UAH 8,000? quarantine assistance?
On November 26, 2020, the President of Ukraine submitted to the Verkhovna Rada of Ukraine a bill proposing to introduce a procedure for payment of social support to insured persons and business entities whose activities were restricted due to the introduction of restrictive quarantine measures. One-time financial assistance to insured persons. Amount of assistance:
Read MoreSuspicion of appeal notice
As of March 15, 2018, the defense, or to be more precise, the suspect, his defense counsel or legal representative, had the opportunity to appeal the notice of suspicion. Prior to that, the defense had not been granted such a right. Despite the progressiveness of such a provision of the CPC, a person may exercise
Read MoreThe trial of the Italian mafia. The accused as many as 355 …
Hundreds of potential members of the Ndrangheta, Italy’s most powerful mafia group, will stand trial in Calabria this week, when the country’s largest “big trial” in three decades begins. The trial of the criminal syndicate and its accomplices – including politicians, civil servants, police and white-collar workers – is expected to take more than two
Read MoreMother VS Father. An equation in which there is no child
Family disputes have a significant share among the cases considered by the courts. One of the most common categories of disputes between parents is disputes over the child’s place of residence and scheduling. One of the fundamental provisions of the constitutional order in Ukraine is the equality of constitutional rights and freedoms and the equality
Read MoreDouble payment of SDRs should not be FOPs
The established case law states that a self-employed person who works as an employee should not pay SDRs, as the employer does so for him. This eliminates the obligation for the individual to pay a single contribution. However, the tax authorities ignore this requirement. At the same time, the purpose of establishing the amount of
Read MoreWhen is detention illegal?
Illegal detentions are a fairly common law enforcement practice. As a rule, the illegality of detention is a consequence of non-compliance with the procedure of carrying out such that, despite the temporary nature of such a measure, it entails a violation of fundamental human rights – the right to liberty and security of person. What
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