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Tax
Withholding Tax
Australia
Alvarez & Marsal
In this article, we provide an overview of the OECD Pillar 2 framework and the current status of the rules in Australia, and discuss some of the key implications and challenges...
Alvarez & Marsal
The Australian Taxation Office (ATO) issued a new draft taxation ruling (TR 2024/D1) on 17 January 2024 in relation to the character of receipts...
Bermuda
Carey Olsen
This guide to Bermuda's private client sector includes commentary on tax, trusts, foundations and private wealth structures used within the jurisdiction...
Canada
Rotfleisch & Samulovitch P.C.
An individual who is a Canadian tax resident is liable to pay Canadian income tax on worldwide income.
Miller Thomson LLP
Un employeur est requis d'établir la province ou le territoire d'emploi de ses employés afin d'effectuer les retenues à la source («RAS») de façon adéquate.
Rotfleisch & Samulovitch P.C.
John Tavares, NHL all-star and Captain of the Toronto Maple Leafs, is used to making headlines. Since signing with the Leafs in 2018, Tavares led the Leafs to their first second-round playoff appearance in nearly two decades...
Rotfleisch & Samulovitch P.C.
A retiring allowance is a payment made by an employer to an employee when their employment is terminated. This payment is typically based on the employee's length of service and their position within the organization.
Miller Thomson LLP
Connaissez-vous la résidence fiscale de votre locateur? Si ce n'est pas le cas, vous devriez envisager de vérifier cette information, puisque les locataires payant un loyer à des personnes...
Cayman Islands
Carey Olsen
This guide to the Cayman Island's private client sector includes commentary on tax, trusts, foundations and private wealth structures used within the jurisdiction...
Cyprus
Eurofast
In a recent announcement, the Cyprus Tax Department has outlined a series of changes regarding the submission of Withholding Taxes & Imports Declaration (TF7) for the year 2024...
SeaMark
On 11 December 2023 Cyprus and France signed a Double Tax Treaty (DTT) which, once it enters in to force, will replace the existing treaty between the two countries, dated back in 1981.
S&A
A new treaty aimed at preventing double taxation between Cyprus and France was signed on December 11, 2023, and announced in the Official Gazette on December 22, 2023.
S&A
The Double Tax Treaty (DTT) between the Republic of Cyprus and The Kingdom of The Netherlands, signed on June 1, 2021, came into force on June 30, 2023, marking a significant milestone in the financial relations between the two nations
Egypt
Andersen in Egypt
The determination of corporate income and its subsequent taxation, known as corporate tax in Egypt, is a critical aspect of financial management for businesses operating within the country.
Andersen in Egypt
يعد اختيار الولاية الخارجية الافضل والانسب لتأسيس الشركات قرارًا حاسمًا لرواد الأ
Andersen in Egypt
Choosing the best offshore jurisdiction for incorporation is a critical decision for entrepreneurs, multinational corporations, and investors.
France
Kramer Levin Naftalis & Frankel LLP
In a recent decision, the French Administrative Supreme Court ruled on the applicability of the withholding tax provided for in Article 182 A of the French Tax Code (FTC)...
India
Acuity Law
Obligation (in the hands of telecom companies) to withhold taxes under Section 194H of the Income-tax Act, 1961 (IT Act) on discounts given to SIM card distributors has been a matter of long drawn dispute.
S&A Law Offices
Understanding provisions relating to withholding tax on payment to non residents is vital for businesses and individuals engaged in cross-border transactions.
Maples Group
The Finance (No.2) Act 2023 contained a number changes that aim to give clarity around areas including capital allowances and the calculation of profits for both lessors and lessees.
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