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Australia
Coleman Greig Lawyers
Property investors should seek professional advice as to the best structure to own property and interests in property.
ClarkeKann Lawyers
Discussion about proposal to transition from stamp duty to an annual property tax, proposed rates & what to consider.
Hall Payne Lawyers
Discussion about transfer duty with respect to transferring land during the process of property purchase.
Brazil
Koury Lopes Advogados
As sessões virtuais/telepresenciais têm agilizado o ritmo de julgamentos do STF, que, além dos diversos temas fiscais analisados em 2020, continuam a tratar de temas tributários relevantes...
Koury Lopes Advogados
O sócio da área de Direito Tributário, Victor Polizelli, assinou "Carta dos Editores" na 8ª edição da Revista Direito Tributário Internacional Atual (RDTIA), do Instituto Brasileiro de...
Canada
Gardiner Roberts LLP
On July 27, 2018, the Department of Finance released draft legislation for new trust reporting requirements commencing in 2021, and following an announcement in the 2018 Federal Budget.
Rotfleisch & Samulovitch P.C.
A butterfly reorganization is a method of separating a corporation – through its assets – into two or more separate corporations.
Rotfleisch & Samulovitch P.C.
As described in CRA publication T4041(E) Rev.20, an RCA is a plan or an arrangement under which an employer, former employer, and in some cases an employee makes contributions to a person or partnership, ...
Rotfleisch & Samulovitch P.C.
Canada has been criticized for failing to police and control the growth of underground currency exchange and banking networks in Toronto.
Rotfleisch & Samulovitch P.C.
When a taxpayer fails to file a tax return by the prescribed filing deadline, the Canada Revenue Agency may issue a tax assessment known as an "arbitrary" or "notional" tax assessment.
Rotfleisch & Samulovitch P.C.
In December 2020, the Canada Revenue Agency (CRA) issued over 650,000 letters to many self-employed Canadians regarding the repayment of the Canada Emergency Response Benefit (CERB).
Rotfleisch & Samulovitch P.C.
When a taxpayer fails to comply with his obligations under the Income Tax Act or other taxation statutes that the Canada Revenue Agency administers, the CRA will often apply penalties such as late-filing penalty, ...
Osler, Hoskin & Harcourt LLP
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting [PDF] – also known as the Multilateral Instrument or MLI – entered into force ...
Cyprus
Kinanis LLC
The Directive (EU) 2018/822 expand once more the provisions of the Directive 2011/16/EU - Directive on Administrative Cooperation, regarding mandatory automatic exchange of information in the field of taxation in relation to ...
CCLEX
As of 1st November 2020, the Cyprus Investment Programme is closed until further notice.
Ernst & Young Cyprus Ltd
On 3 February 2021, the Cypriot Tax Department issued an announcement which provides for an extension of the deadlines for the submission of information on reportable cross-border tax arrangements under the EU Directive ...
Ernst & Young Cyprus Ltd
On 25 January 2021, the Tax Department issued Application Guidance No. 07/2021 which relates to tax residency and permanent establishment considerations in the context of the COVID-19 pandemic.
Kinanis LLC
With this publication we outline the main provisions of the Taxation Laws in relation to the tax treatment of interest income and interest expense and we elaborate on the various financing schemes available.
Ernst & Young Cyprus Ltd
This article summarizes the key provisions of the new tax treaties and the amending protocol which are in effect as of 1 January 2021.
PwC Cyprus
On 22 February 2021 the ECOFIN Council updated the EU list of third country non-cooperative jurisdictions for tax purposes (commonly referred to as the EU 'blacklist')...
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