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Tax
Austria
Schoenherr Attorneys at Law
The reintroduction of (additional) wealth taxes is a hot topic in Austria. It comes with major practical challenges, not only for advisors but especially for tax authorities and the Austrian legislator.
Bermuda
Carey Olsen
This guide to Bermuda's private client sector includes commentary on tax, trusts, foundations and private wealth structures used within the jurisdiction...
Canada
Field LLP
For taxation years beginning in 2023, bare trusts are required to file a T3 Trust Income Tax and Information Return. The return requires detailed information...
Rosen & Associates
Navigating the intricate realm of taxes can be intimidating for young adults and students in Canada. However, comprehending tax obligations...
Osler, Hoskin & Harcourt LLP
The Canadian federal government introduced new rules for trust reporting that apply to taxation years ending after December 30, 2023, with significant potential penalties for failure to comply.
Miller Thomson LLP
Le contexte socio-économique actuel au Québec a évidemment comme effet d'affaiblir les contribuables. Les coûts augmentent dans pratiquement toutes les domaines...
MLT Aikins LLP
British Columbia recently announced that it intends to pass provincial legislation that imposes a home flipping tax (the "Tax") in an effort to increase and support the province's housing supply...
Rotfleisch & Samulovitch P.C.
House flipping, or property flipping, generally involves the purchase, renovation, and disposition of a residential property within a relatively short period of time.
Dale & Lessmann LLP
The Canada Revenue Agency (CRA) has implemented significant changes to trust reporting rules for taxation years ending after December 30, 2023.
Cayman Islands
Carey Olsen
This guide to the Cayman Island's private client sector includes commentary on tax, trusts, foundations and private wealth structures used within the jurisdiction...
Cyprus
KPMG in Cyprus
On 23 February 2024, the Cyprus Tax Department ("CTD") published a letter extending the deadline for the submission of the 2022 Income Tax Return ...
Egypt
Andersen in Egypt
Capital gains, as defined by the updated legislation, is the net profit realized from a securities portfolio at the end of a given tax year.
Guernsey
Carey Olsen
This guide to Guernsey's private client sector includes commentary on tax, trusts, foundations and private wealth structures used within the jurisdiction...
Hungary
Horizon Solutions Kft.
In mid-March 2023, the international community was shaken by Russia's announcement of the termination of agreements related to double taxation avoidance with what it termed "unfriendly countries."
India
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.
Italy
IPG Lex&Tax
Il decreto legge "PNRR", approvato dal Consiglio dei Ministri del 26 febbraio scorso e appena pubblicato in Gazzetta Ufficiale, introduce un nuovo credito d'imposta relativo...
Jersey
Carey Olsen
This guide to Jersey's private client sector includes commentary on tax, trusts, foundations and private wealth structures used within the jurisdiction...
Nigeria
SimmonsCooper Partners
In Nigeria, the adherence to personal income tax obligations by employers is a cornerstone of corporate fiscal responsibility. This legal obligation as outlined in the Personal Income Tax Act...
SimmonsCooper Partners
Taxation in Nigeria operates under a detailed legal framework, including various Statutes, Acts, and Decrees, which outline the structure of the tax system and identify the responsible bodies.
Sobowale, Medidem & Bello
In an article titled, "Banks as Collecting Agents for FIRS – A Conundrum", I discussed issues arising from the Federal Inland Revenue Service (FIRS)'s recent tax substitution directives...
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