Mondaq All Regions: Tax > Income Tax
Colin Biggers & Paisley
Personal services income (PSI) is income derived mainly as a reward for the personal efforts or skills of an individual.
China Tax & Investment Consultants Ltd
The definition of PE included in tax treaties is therefore crucial in determining whether a non-resident enterprise must pay income tax in another State.
Ebl Miller Rosenfalck
A guide for overseas businesses wishing to take their business to Denmark.
McMillan LLP
The Inland Revenue Department ("IRD") issued Departmental Interpretation and Practice Notes No. 58 ("DIPN 58") on July 19, 2019 explaining the transfer pricing documentation requirements in Hong Kong.
Dentons
The Netherlands is about to depart from its tradition that no withholding tax is levied on royalties and interest payments. The background of this change in policy is that the government does no ...
Andersen Tax LP
In the wake of an increasing need for tax administrations across the globe to protect their tax base from tax evasion and avoidance, there has been increasing focus on transparency ...
TNP
Just recently, the Executive Chairman of Federal Inland Revenue Service ("FIRS") announced that its revenue generation target for 2019 is N8 Trillion
Andersen Tax LP
The Federal Inland Revenue Service (FIRS) has issued the Income Tax (Common Reporting Standard) Implementation and Compliance Guidelines (the "guidelines").
Dezan Shira & Associates
Singapore has long been a preeminent destination for setting up a regional headquarters to pursue business opportunities across ASEAN and Asia.
Withers LLP
Wealth is being created at a remarkable pace in Asia, particularly over the last decade. This has fuelled the growth of family offices in Asia which are established to help the ultra-high net worth
Bowmans
Further details have just been released regarding the revised anti-dividend stripping tax avoidance provisions, which were announced by Finance Minister Tito Mboweni on 20 February 2019.
East African Law Chambers
The genesis of most tax disputes is either an assessment by the TRA or a decision by the Commissioner.
Gurpinar Law Firm
Aylık olarak yayınlanan hukuk bültenimizde şirketler için pratik bilgiler, mevzuatımızda yapılan değişiklikler, mevcut içtihatlar ve sektörel düzenlemeler yer almaktadır
Proskauer Rose LLP
The recent case of American Express Services Europe Limited (AESEL) v HMRC is a useful reminder of the well-established two-stage approach to determining the correct recipient of a supply of services for VAT purposes.
Withers LLP
HMRC has entered into a programme of issuing what are called ‘nudge letters' to UK taxpayers. These explain that HMRC is aware that the individual...
Milbank LLP
Lawyers, accountants and financial advisors routinely encourage their charitably inclined clients to donate appreciated property to charity. More often than not, that's sound advice:
Shearman & Sterling LLP
On October 1, 2019, the Internal Revenue Service (IRS) issued Revenue Procedure 2019-40 (Revenue Procedure) and proposed regulations (Proposed Regulations) ...
Rimon P.C.
Incoming European Commission President Ursula van der Leyen has set out as her primary goal moving forward the mission of further unifying Europe and "protecting the European way of life."
McDermott Will & Emery
As previously announced, the Illinois Department of Revenue has begun a new amnesty program, running October 1 through November 15, 2019
Cadwalader, Wickersham & Taft LLP
Private debt funds raised more than $100 billion for the fourth consecutive year in 2018,[1] and reached their highest level of fundraising on record during the first half of 2019.[2]
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Strachan Partners
Tax administration in Nigeria is vested in the three tiers of government.
Benchmac & Ince
Nigeria is unarguably one of the largest economies in the Sub-Saharan Africa
Vaish Associates Advocates
Directorate of Enforcement is a multi-disciplinary organization mandated with the task of enforcing the provisions of two special fiscal laws – Foreign Exchange Management Act, 1999 and Prevention of Money Laundering Act, 2002.
ENSafrica
"There can be no objection in principle to the deduction of interest on loans in suitable cases. Loan capital is the life blood of many businesses
Andersen Tax LP
On 11 September 2019, the Federal Executive Council (FEC) approved an increase in Value Added Tax (VAT) rate from 5% to 7.2%.
Mazars
Con fecha 20 de agosto de 2019, se publicó en el Diario Oficial de la Federación la primera modificación a la Resolución Miscelánea Fiscal para 2019
Banwo & Ighodalo
Nigeria is obliged to pay 2% of its assessable profit as Education Tax.
TMF Group
Y existen buenas razones para creer que continuará evolucionando.
Prager Dreifuss
As part of the IFA Congress 2019 held in London, the authors discuss BEPS Action 4 (interest deductibility) and its implementation in Switzerland. Interest limitation rules, as the ones proposed
Gardiner Roberts LLP
On August 29, 2019, Canada ratified the Multilateral Convention To Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the "Convention").
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