LATEST ARTICLES
Australia
Alvarez & Marsal
Please join us in recapping this virtual event where we presented a review of the latest tax developments in Australia including legislative updates on thin capitalisation and Pillar 2...
K&L Gates
Implementing these measures is a positive foundation for BTR - facilitating the delivery of BTR projects is critical to addressing some of the housing shortages in Australia.
Canada
Borden Ladner Gervais LLP
Much has been made (and continues to be made) of the government's decision in the 2024 federal budget to increase the portion of capital gains that are included in income...
Osler, Hoskin & Harcourt LLP
The primary source of Canada's transfer pricing rules is Section 247 of the Income Tax Act (ITA). Under Subsection 247(2) of the ITA, transactions...
Miller Thomson LLP
Since 2000, the capital gains inclusion rate under the Income Tax Act (the "Tax Act") has been one-half of the applicable capital gain.
Cassels
April 30, 2024 was a busy day in the tax world. First, personal tax returns for most Canadian individuals were due. Second, not only did the Department of Finance release a 663 page...
Rotfleisch & Samulovitch P.C.
Several provisions of Canada's Income Tax Act (the "Tax Act") allow individuals to claim medical expenses as a deduction. This includes subsection 118.2 of the Tax Act, which allows a taxpayer to claim medical expenses for a dependant.
Torys LLP
On April 16, 2024 (Budget Day), Finance Minister Chrystia Freeland tabled her fourth budget in the House of Commons (Budget 2024).
Rosen & Associates
Whether you owe $50 or $50 million to the Canada Revenue Agency ("CRA"), tax debt is undoubtedly a source of stress.
Rosen & Associates
Budget 2024 proposes several amendments to the information gathering provisions of the Income Tax Act ("ITA"), notably "Notices of Non-Compliance," ...
China
Alvarez & Marsal
Changping District is one of the key districts of Beijing, the capital of China. The Health and Beauty industry is highly supported in this district with a wealth of incentives...
Cyprus
KPMG in Cyprus
On 19 April 2024, the Council of Ministers decided to further extend the temporary application of the zero VAT rate on specific goods, which previously fell under either the standard VAT rate of 19% or the reduced VAT rate of 5% (ΚΔΠ 138/2024).
McMillan Woods
Η τροποποίηση αφορά την παράγραφο 3 του Πίνακα Γ του Πέμπτου Παραρτήματος με βάση την οποία υπό πρ&#
McMillan Woods
The amendment concerns paragraph 3 of Table C of Schedule Five on the basis of which, under conditions referred to in the said paragraph, it grants the right to main residence buyers to request the reduced rate of 5% instead of the standard 19% rate.
Egypt
Andersen in Egypt
As the global push for tax transparency and fairness gains momentum, transfer pricing regulations have tightened worldwide.
Georgia
Eurofast
Discover the nuances of Georgian tax residency, from benefits like low tax rates and exemptions to criteria such as physical presence or the High Net Worth Individual program in this article.
Hungary
Katona & Partners Attorneys at Law
This article is the third one in a seven-part series of articles covering the important rules of corporate taxation in Hungary.
India
GABA & CO
In an important decision by the Hon'ble Madras High Court (‘HC'), in the case of Afortune Trading Research Lab LLP, 2024-VIL-175-MAD, wherein the Court held that convertible foreign exchange received
Acuity Law
Corporate transactions and their related intricacies have always been a subject of frequent discussions in the corporate world.
Ius Laboris
Many countries have special tax regimes designed to attract qualified staff from abroad and we will be covering some of these regimes in a series of articles.
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