Mondaq All Regions: Tax
Colin Biggers & Paisley
Full Federal Court confirms that foreign tax credits are only available to the extent income is returned as assessable income.
Rotfleisch & Samulovitch P.C.
On January 8, 2019 the Federal Court of Appeal dismissed an Appeal made by a taxpayer who had had their Tax Court of Canada case dismissed
Moodys Gartner Tax Law LLP
These include circumstances where there is a high degree of non-compliance risk, uncertainty or large tax reserves.
Rotfleisch & Samulovitch P.C.
For Canadians who are planning their retirement by investing their savings, the Tax-Free Savings Account (TFSA) has become an important supplement to the Registered Retirement Savings Plan (RRSP)
Rotfleisch & Samulovitch P.C.
Introduction: Butterfly Reorganizations & Derivative Tax Liability under Section 160 of the Income Tax Act
SKP Business Consulting LLP
The concept of ‘Secondary Adjustment' was introduced in Finance Act 2017 by introducing new Section 92CE in the Indian Income Tax Act to align transfer pricing provisions with international best practices.
TMF Group
There is no such thing as free money but there is a commonly overlooked cash source that can give your company a very welcome 'revenue' boost.
TMF Group
MF Group head of accounting and tax Emine Constantin joins the Value Added Talk podcast to discuss how tax authorities are embracing new technologies..
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 last few years, the international tax space has experienced an unprecedented drive to achieve increased transparency in the tax practices of Multinational Enterprises
TNP
This fear has in fact become a reality, especially when it comes to real estate.
Deloitte Nigeria
The Federal Inland Revenue Service (FIRS), in its bid to enhance efficiency in tax administration, is set to automate the process of filing transfer pricing (TP) returns.
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 ...
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.
Prager Dreifuss
Originally, the Protocol was negotiated and signed by Switzerland and the USA on 23 September 2009 in order to revise their 1996 DTA.
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...
Kramer Levin Naftalis & Frankel LLP
On Aug. 14, 2019, the Department of the Treasury (Treasury) and the Internal Revenue Service (the Service) published proposed regulations (the Proposed Regulations)...
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:
TMF Group
Get the lowdown on the key findings of the Global Business Complexity Index Accounting and Tax Report and how they affect tax regulations and processes globally.
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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
Herrington Carmichael
Solicitors claim proposed changes to inheritance tax will leave major problems unresolved, according to an article in the Law Gazette.
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.
Goodmans LLP
Successful cleantech ventures often bring together different industry and professional sectors.
McCullough Robertson
Land tax is adjusted under your contract or lease, so review land tax in any adjustments clause or outgoings clause.
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
Deloitte Nigeria
The Federal Executive Council (FEC) of the Federal Government of Nigeria (FGN) on Wednesday, 11 September 2019, approved a 50% increase in the Value Added Tax (VAT) rate applicable...
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%.
Dezan Shira & Associates
The new issue of India Briefing magazine titled "The Goods and Services Tax in India" is out now and available as a complimentary download in the Asia Briefing Publication Store.
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