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Tax
Income Tax
Australia
McCullough Robertson
2020 was a year of disruption and difficulties, but it may also have been the zenith of tax administration in Australia.
Austria
Schoenherr Attorneys at Law
Austrian tax law provides various reorganisation tools for companies in an economic crisis.
Brazil
Tauil & Chequer
O "Brasília em Pauta" é um boletim semanal preparado pela equipe de Contencioso de Brasília, contendo os principais casos a serem julgados pelo Supremo Tribunal Federal (STF)...
Koury Lopes Advogados
A Procuradoria-Geral da Fazenda Nacional publicou, em 11/02/2021, a Portaria nº 1.696, que dispõe sobre as condições para negociação dos tributos inscritos em dívida ativa da União vencidos no...
British Virgin Islands
Carey Olsen
This guide to BVI's private client sector includes commentary on tax, trusts, foundations and private wealth structures used within the jurisdiction, including charitable or philanthropic structures.
Bulgaria
Eurofast
Certain changes to the Bulgarian Social Security legislation were published in the Bulgarian State Gazette No 103/4.12.2020, that entered into force on the 1st of January 2021.
Canada
Lawyers Financial
For many Canadians, saving for important life goals can feel like an uphill struggle. But it doesn't have to be. There are tax-efficient structures in place to give Canadians of all ages...
Gardiner Roberts LLP
Although Part 1 of Canada's Constitution Act, 1982, being Schedule B to the Canada Act 1982 (UK), 1982, c. 11 references "the supremacy of God", this does not in any way mean that the law of God...
Minden Gross LLP
A spousal RRSP is simply an RRSP where you make the contributions, but the plan is in your spouse's name – that is, it's owned by your spouse.
McCarthy Tétrault LLP
Yesterday, the Supreme Court of Canada dismissed the Minister of National Revenue's ("the Minister") application for leave to appeal in the matter of Canada v. Cameco Corporation, 2020 FCA 112.
Miller Thomson LLP
In the 2018 Federal Budget, the federal government proposed to increase reporting requirements for trusts and impose penalties for failing to comply.
Bennett Jones LLP
On February 18, 2021, the Supreme Court of Canada announced that it will not hear the transfer pricing tax appeal involving the Government of Canada and Cameco Corporation.
Blue J Legal
In December the CRA announced new guidance for employees deducting home office expenses. These changes are likely to be welcomed by thousands of Canadian workers who suddenly find themselves...
Davies Ward Phillips & Vineberg
Montréal, the largest city in Canada's province of Québec, is the world's fifth-largest video game center.
Cayman Islands
Carey Olsen
This guide to Cayman's private client sector includes commentary on tax, trusts, foundations and private wealth structures used within the jurisdiction, including charitable or philanthropic structures.
Carey Olsen
This guide to Cayman's private client sector includes commentary on tax, trusts, foundations and private wealth structures used within the jurisdiction, including charitable or philanthropic...
Cyprus
Elias Neocleous & Co LLC
A protocol amending the current double tax convention between the Republic of Cyprus and the Federal Republic of Germany was signed on 19 February 2021 in Nicosia, Cyprus.
Eurofast
The newly amended sections relate to taxes on income and the prevention of tax evasion and avoidance.
Eurofast
It is probable that, while you are reading this article, Cyprus is already the latest European country to introduce transfer pricing legislation in its income tax law with effect
Keane Vgenopoulou & Associates LLC
In an effort to improve the competitiveness of Cyprus's tax regime and attract foreign capital, in 2015 the Cypriot Government introduced the concept of "Non-Domiciled".
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