LATEST ARTICLES
Australia
Vincent Young
The Federal Government has this week released draft legislation aimed at stimulating investment and development within the build-to-rent sector, aligning with its ambitious...
Alvarez & Marsal
In Minerva Financial Group Pty Ltd v Commissioner of Taxation [2024] FCAFC 28[1], the Full Federal Court reversed the Federal Court's decision in finding...
Alvarez & Marsal
Corporate carve-outs are poised to dominate the Australian private equity market in 2024, presenting significant opportunities for investors.
Avant Law
To avoid an unnecessary payroll tax exposure, ensure that the relationship between the doctor and the practice is clear.
Carroll & O'Dea
The road usage tax on Victorian owners of electric vehicles was an excise duty under Commonwealth power.
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...
Canada
Miller Thomson LLP
I love math. I appreciate the coexistence of precision and ambiguity within math. I enjoy the patterns and randomness that present simultaneously within math.
Miller Thomson LLP
Despite their best efforts, taxpayers may sometimes fail to comply with their obligations under the Income Tax Act (Canada) (the "ITA") and incur interest and penalties as a result.
Borden Ladner Gervais LLP
Today, the Canada Revenue Agency (CRA) published its new administrative positions on the compliance obligations of financial institutions under Part XVIII (FATCA) and Part XIX (CRS) of the Income Tax Act (Canada).
Rotfleisch & Samulovitch P.C.
Canadian income-tax law generally ignores a bare trustee, which means that the bare trustee need not report income generated by the trust property.
Aird & Berlis LLP
On April 16, 2024 ("Budget Day"), Canada's Deputy Prime Minister and Minister of Finance tabled Budget 2024: Fairness for Every Generation ("Budget 2024").
McCarthy Tétrault LLP
On November 30, 2023, Bill C-59 received first reading in the House of Commons and the Department of Finance released accompanying Explanatory Notes. Bill C-59 can be found here...
Cyprus
Highworth
Highworth (Cyprus) Ltd, a trusted leader in financial services, proudly presents the Tax Facts of 2024.
McMillan Woods
In Cyprus, there are two key residency rules that determine an individual's tax residency status: the 183-day rule and the 60-day rule.
India
Parakram Legal
In a recent ruling, the Income Tax Appellate Tribunal, Bangalore ruled that income derived from providing pre-clinical laboratory services to Indian clients should not be subjected to taxation in India ...
Parakram Legal
In a recent ruling, the Income Tax Appellate Tribunal, Delhi recognized and upheld the importance of the Tax Residency Certificate and held that a Mauritius-based Collective Investment Vehicle registered as a Foreign Portfolio Investor …
Parakram Legal
In a recent decision, the Division Bench of Bombay High Court ("HC") upholding the decision of the Income Tax Appellate Tribunal, Mumbai ("Tribunal") dismissed the appeal filed the tax department.
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