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Tax Authorities
Brazil
Tauil & Chequer
Welcome to the eighth edition of the Brazil Tax Round-Up, our newsletter on tax-related developments in the country.
Canada
Field LLP
In 5551928 Manitoba Ltd. (Re) (2018 BCSC 1482; aff'd 2019 BCCA 376; herein referred to as "Manitoba"), the court allowed a claim for an order rectifying a directors' resolution.
Cyprus
Elias Neocleous & Co LLC
On January 8, 2020, within the framework of actions to boost entrepreneurship and innovation, the Council of Ministers approved a bill amending the Income Tax Law.
Ecuador
Corral Rosales
Below you will analyse the Law for Simplification and Progressivity of the Tax Regime published on December 31, 2019 in the Supplement of the Official Registry 111, amended the Internal Tax Regime Law.
France
Fieldfisher LLP
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 ...
Fieldfisher LLP
Fieldfisher est un cabinet particulièrement dynamique en Afrique grâce à l'originalité de son business model qui lui permet d'offrir aux entreprises la valeur ajoutée dont elles ont besoin pour réussir en Afrique.
Guernsey
Carey Olsen
This briefing summarises certain key aspects of Guernsey taxation law for the calendar year 2020.Topics covered include corporate income tax, personal income tax, withholding tax, anti-avoidance...
India
Economic Laws Practice
Realtors told to reverse transition credit.
AZB & Partners
1.1 To what extent is domicile or habitual residence relevant in determining liability to taxation in your jurisdiction?
Amicus Legal
Taxation of marketing and promotional services continues to be a vexed issue under GST Regulations.
Amicus Legal
High Court of Madhya Pradesh in JagdishKanani vs. Commissioner, CGST & Central Excise held that the Commissioner has power to arrest if he has reason to believe that a person...
Kazakhstan
GRATA International
31 декабря 2019 года были опубликованы новые правила оформления сопроводительных накл&
UK
Gowling WLG
On 22 January 2020, HM Treasury launched a technical consultation on the draft secondary legislation for off-payroll working from April 2020.
Withers LLP
Having promised vaguely to ‘review and reform' entrepreneurs' relief (‘ER') in their election manifesto, the Conservatives now look increasingly likely to scrap the relief altogether.
Proskauer Rose LLP
There has been much talk recently about "review and reform" (or abolition) of entrepreneurs' relief.
United States
Holland & Knight
After the Tax Cuts and Jobs Act of 2017 (P.L. 115-97) added Section 512(a)(7) to the Internal Revenue Code (IRC), the tax imposed by that section quickly became known...
Proskauer Rose LLP
On December 19, 2019, the Internal Revenue Service (the "IRS") and the U.S. Department of the Treasury (the "Treasury") issued final regulations (the "Final Regulations") ...
McDermott Will & Emery
On January 21, A. 9112 was introduced in the New York Assembly.
Reinhart Boerner Van Deuren s.c.
With the arrival of busy tax season, many accountants and other tax professionals will learn new information about how their companies operate and can often lead to...
GRATA International
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