Mondaq All Regions: Tax
Wolf Theiss
The Austrian Ministry of Finance recently dealt with an interesting case of dividend payments made from an Austrian corporation to the Austrian permanent establishment of a French indirect shareholder.
Wolf Theiss
On 23 October 2018, an amended double taxation treaty between Austria and the United Kingdom was concluded.
Wolf Theiss
Austria appears to have incorrectly applied a derogation in relation to the implementation of the interest limitation rule contained in the EU's Anti-Tax Avoidance Directive.
Kincaid | Mendes Vianna Advogados
The Brazilian Federal Revenue Service extended for 180 days (i.e., until June 26, 2019) the deadline for non-resident entities to disclose their final beneficiaries, pursuant to IRS Normative
Kincaid | Mendes Vianna Advogados
A Receita Federal estendeu por 180 dias (i.e., até 26.06.2019) o prazo para indicação dos beneficiários finais das entidades estrangeiras, conforme Instrução Normativa RFB nº 1863/18, publicada hoje.
Osler, Hoskin & Harcourt LLP
On December 20, 2018, the U.S. Department of the Treasury (the Treasury Department) released proposed regulations under new Section 267A of the U.S. Internal Revenue Code
Elias Neocleous & Co LLC
The VAT Law of 2000 and the VAT (General) Regulations of 2001 require VAT invoices to be issued for all taxable transactions.
Elias Neocleous & Co LLC
Law 39(I) of 2018 amended the VAT Law to make VAT chargeable on the transfer of the effective right to dispose of real estate or immovable property as owner.
Wolf Theiss
Based on ECJ case, Hungarian taxpayers may have an opportunity to reclaim value added tax in case of bad debts.
Wolf Theiss
The rules on CFCs have been amended significantly.
Wolf Theiss
The tax base of the group consists of the positive tax bases of its members.
SKP Business Consulting LLP
The key decisions of the 32nd GST council meeting held on 10 January 2019 in New Delhi are given below
Deloitte Nigeria
Statutorily, under the Personal Income Tax Act (PITA) Cap P8 LFN 2004 (as amended), every employer is under obligation to file employers' tax returns (Form H1)
Wolf Theiss
In theory, the tax may later be refunded by tax authorities. The refund procedure has not yet been defined.
Taylor Wessing
2019 will bring some relevant law and tax amendments in Poland that also affect foreign investors (e.g. concerning MDR regulations and withholding tax).
Nazali
Vergiye Uyumlu Mükellef İndirimi, Uyumlu Mükellef İndirimi, GVK, GVK'nın Mükerrer 121. Maddesi, İndirim, Vergi İndirimi.
Fenwick & West LLP
Treasury and the IRS have issued proposed regulations filling a number of gaps and providing necessary guidance on the Base Erosion and Anti-Abuse Tax (BEAT).
Reed Smith
TB-86 follows last year's sweeping changes to the CBTincluding a switch from separate-company to combined reporting.
Arnold & Porter
The Tax Cuts and Jobs Act (Tax Act), enacted in December 2017, offers new tax incentives for taxpayers that invest through special investment vehicles known as "qualified opportunity funds" (QOFs)
Reed Smith
On January 11, 2019, the United States Supreme Court granted certiorari in North Carolina Department of Revenue v. The Kimberly Rice Kaestner 1992 Family Trust ("Kaestner").
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