LATEST ARTICLES
Australia
Vincent Young
The Federal Government has this week released draft legislation aimed at stimulating investment and development within the build-to-rent sector, aligning with its ambitious...
Alvarez & Marsal
On 9 April 2024, the Australian Government released the exposure draft to reduce the managed investment trust (MIT) withholding tax rate from 30% to 15%.
Alvarez & Marsal
In Minerva Financial Group Pty Ltd v Commissioner of Taxation [2024] FCAFC 28[1], the Full Federal Court reversed the Federal Court's decision in finding...
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...
Coleman Greig Lawyers
The changes could have significant financial consequences for foreign residents selling property in Australia.
K&L Gates
In this final Part 10 of our build-to-rent (BTR) series, we identify some key investment structuring challenges for investors in new BTR assets in Australia, and consider how investors may be able to overcome some of them.,..
K&L Gates
As trailed in Part 1 of our build to rent (BTR) series, the Australian Government has announced plans to remove some of the key income tax barriers to BTR projects.
India
Parakram Legal
In a recent ruling, the Income Tax Appellate Tribunal, Delhi while differentiating the rulings in Centrica India Offshore and Northern Operating Systems ruled that reimbursement of salaries of the ex-patriate employees ...
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.
Majmudar & Partners
In a recent ruling in the Bharti Cellular Limited case (the "Taxpayer"), India's Supreme Court has held that because a "principal-agent" relationship does not exist between the Taxpayer and the distributor...
BDO India LLP
From 1 October 2023, online gaming companies are required to charge a 28% Goods and Services Tax (GST) on the full value of bets. In addition, foreign online money gaming companies (FOMGCs) are required to register for GST and collect tax in India.
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.
R. Arora & Associates
Are you an NRI who has had to pay high withholding tax/TDS (about 22 to 23%) on sale of your Indian property.
Dhaval Vussonji & Associates
Sec 194-IC is a withholding tax provision wherein it specifically deals with the deduction of tax at source (hereinafter referred as "TDS") on transfer of land or building or both by resident (hereinafter referred as "Act").
Metalegal Advocates
BEPS 2.0, a transformative global tax reform initiative, introduces a two-pillar approach to address the challenges of international taxation in our digitally connected world.
Japan
Anderson Mori & Tomotsune
Under Japanese tax law, in brief, an individual's tax residency status and the source of income affects a range of taxation imposed on such Individual.
Kazakhstan
GRATA International
On 12 July 2022 a number of amendments to the Tax Code of the Republic of Kazakhstan (the 'Tax Code') was introduced. Below you may find the most significant of them, ...
Malaysia
Lee Hishammuddin Allen & Gledhill
The Taxpayer has been in the business of manufacturing, assembling, and trading plastic injection-moulded products since 1993.
Lee Hishammuddin Allen & Gledhill
Double Taxation Agreements[1] (DTAs) have become increasingly important in regulating taxation matters when cross-border businesses are involved. DTAs safeguard taxpayers...
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