Aird & Berlis LLP
The Federal Court of Appeal in Alta Energy1 held that the Appellant, a Luxembourg corporation, could properly rely on the Canada-Luxembourg Treaty.
On February 12, the Federal Court of Appeal (FCA) released its decision in The Queen v. Alta Energy Luxembourg S.a.r.l.1 (Alta Energy),
Osler, Hoskin & Harcourt LLP
The OECD has been working on a two-pillar approach to international tax reform: (a) Pillar One...
On 18 February 2020, the ECOFIN committee of the European Union resolved to move the Cayman Islands to the EU's Annex I list of non-cooperative jurisdictions for tax purposes.
Les activités, réputées occultes au regard de la loi fiscale, placent leurs auteurs dans une situation très inconfortable face à l'administration fiscale.
Those initiating in covert activities under French tax law are in a very awkward position with regard to the tax authorities.
Depuis quelques jours, nous sommes amenés à nous interroger, dans le sillage de l'agitation générée par le Consortium international de journalistes d'investigation concerné et de ses communications ...
In a bold move aimed at increasing foreign investment, India has announced the withdrawal of its dividend distribution tax
While the Finance Bill 2020 seeks to enhance effectiveness, transparency and accountability of tax administration, the proposals (barring a few) are largely tepid.
Kochhar & Co.
The scope of income of a person liable to tax in India depends upon his residential status in a particular financial year.
SKP Business Consulting LLP
In a move to reduce the pending litigations, the Union Budget
2019 had proposed 'Sabka Vishwas'scheme under indirect
taxes. The said scheme turned out to be a huge success
SKP Business Consulting LLP
The Finance Minister in the Budget Speech emphasized reducing the tax burden in India and making India an attractive destination for foreign investments.
DNV & Co
The Government has notified e-assessment
(online assessment) scheme for conducting
faceless scrutiny assessment of all the Income
ATOZ Tax Advisers
The world of alternative investment funds was not the primary target of the Foreign Account Tax Compliance Act (FATCA) and Common Reporting Standard (CRS) norms.
On 24 November 2016, a group of over 100 jurisdictions decided on a Multilateral Instrument (MLI) that will modify the application of existing bilateral tax...
whether insufficiency of funds was not reasonably foreseeable, and therefore constitutes reasonable grounds for non-payment of employees tax, considered.
On January 31, 2020, the OECD reported significant steps in
advancing Pillar One, its approach for the taxation of the digital
On January 31, 2020, the OECD/G20 Inclusive Framework on BEPS released an update on its efforts to effect major changes in international tax rules.
Gibson, Dunn & Crutcher
The United Kingdom's withdrawal from the European Union could have a significant effect on international and U.K. domestic taxation. It will likely impact aspects of the United Kingdom's value
Soteris Pittas & Co LLC
On May 30th, 2018, the successful final round of negotiation within the conclusion of the negotiation of the Convention for the Avoidance of Double Taxation and the Prevention of Tax...