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Tax
Australia
Avant Law
To avoid an unnecessary payroll tax exposure, ensure that the relationship between the doctor and the practice is clear.
Azerbaijan
Bureau 28a
As of 2023, the Azerbaijani Tax Code defines jurisdictions with preferential taxation as:
Bureau 28a
During 2023, considerable amendments were made to the Tax Code. Acts introducing the amendments are dated 24 February (Law No. 829-VIQD), 7 March (Law No. 838-VIQD)...
Brazil
Koury Lopes Advogados
A Receita Federal do Brasil (RFB) publicou recentemente a Solução de Consulta COSIT n° 21/2024. Nesta consulta, a Receita analisou a tributação da transferência por herança...
Tauil & Chequer
On April 3, 2024, the Brazilian Internal Revenue Service ("Brazilian IRS") published Normative Instruction RFB No. 2,184 ("IN/RFB No. 2,184/2024"), regulating a special program to incentivize...
Koury Lopes Advogados
Nova legislação acaba mantendo a tributação nas transferências por uma via transversa e viola o que ficou decidido pelo Judiciário...
Canada
Fasken
On March 28, 2024, the Canada Revenue Agency ("CRA") released a statement exempting bare trusts from having to file a T3 Income Tax and Information Return...
Rotfleisch & Samulovitch P.C.
Canadian tax lawyer and chartered accountant David J Rotfleisch today released the third edition of "Canadian Tax Facts".
Rosen & Associates
The Federal Court of Appeal (FCA) recently issued a pivotal ruling in Glencore Canada Corporation v R, sparking widespread discussion within the tax and industry sectors.
Rosen & Associates
Understanding directors' personal liability for tax assessments in Canada. Discover the legal framework that applies to corporate directors.
Rotfleisch & Samulovitch P.C.
An alter ego trust is an inter-vivos trust, which means it's created during your lifetime, established after 1999.
Cyprus
McMillan Woods
In Cyprus, a company is required to register for VAT (Value Added Tax) with the tax authorities when its taxable turnover exceeds or is expected to exceed €15,600 within a 12-month period.
Egypt
Andersen in Egypt
Tax practices in Egypt, like in many countries, are governed by a complex set of laws and regulations designed to ensure fair and equitable contribution to national revenue.
France
Osborne Clarke
In a decision handed down on 5 February this year, CE, 5 févr. 2024, n° 469771, Société Axa Group Opérations the French Administrative Supreme Court strictly applied the provisions...
India
Khaitan & Co LLP
As we approach the seventh year of implementation of the Goods and Services Tax (GST) regime in India, it is clear that its introduction has largely been a success across various parameters.
TLC Legal
A large number of Show Cause Notices (SCN) have been issued under Section 73 of the Central/State Goods And Services Tax Act, 2017 ("CGST"/"SGST") for the Financial Year 2017-18 in the month of September 2023.
Ireland
Matheson
On 12 March 2024, the Tax Appeals Commission ("TAC") issued a decision of Commissioner Clare O'Driscoll (47TAC2024Opens in new window) confirming that withholding tax ("WHT")...
Jersey
Carey Olsen
The principle that the courts of one jurisdiction will not collect the tax of another is a longstanding tenet of law in many legal systems around the world.
Luxembourg
DLA Piper
The question as to whether board members / independent directors were to be seen as VAT taxable persons has sparked extensive debates.
Finance Malta
Legal notice LN32 of 2024 entitled ‘The European Union Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups Regulations 2024.
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