LATEST ARTICLES
Australia
Alvarez & Marsal
On 9 April 2024, the Australian Government released the exposure draft to reduce the managed investment trust (MIT) withholding tax rate from 30% to 15%.
Cooper Grace Ward
Link to podcast discussing the tax consequences of living & working overseas & the effect this move could have on assets & interests.
Holding Redlich
There is now an onus on companies to be more transparent about their corporate structures.
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...
Avant Law
To avoid an unnecessary payroll tax exposure, ensure that the relationship between the doctor and the practice is clear.
Alvarez & Marsal
The Australian Taxation Office (ATO) issued Taxation Determination TD 2024/1 on 13 March 2024, which provides guidance on how certain concepts in the hybrid mismatch...
Bartier Perry
The Federal bill will entitle state revenue authorities to levy surcharge taxes on citizens of the eight DTA nations.
Avant Law
It is apparent that State Revenue Offices are reviewing the way that practices engage with health practitioners.
Hong Kong
The Sovereign Group
Hong Kong operates a territorial tax regime, such that only profits arising in or derived from Hong Kong sources are subject to Profits Tax.
Withers LLP
Just over a year has passed since Hong Kong lifted the last COVID-19 measures, but the city is still facing challenges in recovering its economy to pre-COVID levels.
India
Metalegal Advocates
The Hon'ble High Court of Madras (‘HC'), in its recent decision in Thai Mookambikaa Ladies Hostel v. Union of India, ruled that renting a residential facility...
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.
The Sovereign Group
The governments of India and Mauritius signed, on 13 March, a second amending protocol to the 1982 double tax agreement (DTA) between the two countries...
Khaitan & Co LLP
As we approach the seventh year of implementation of the Goods and Services Tax (GST) regime in India, it is clear that its introduction has largely been a success across various parameters.
TLC Legal
A large number of Show Cause Notices (SCN) have been issued under Section 73 of the Central/State Goods And Services Tax Act, 2017 ("CGST"/"SGST") for the Financial Year 2017-18 in the month of September 2023.
Acuity Law
Obligation (in the hands of telecom companies) to withhold taxes under Section 194H of the Income-tax Act, 1961 (IT Act) on discounts given to SIM card distributors has been a matter of long drawn dispute.
Indonesia
Adnan Kelana Haryanto & Hermanto
Islands, reefs, diverse marine life, picturesque landscapes, all seen from a yacht! Très romantique! Indonesia gets it and they want more marine tourism – through yachting!
Anderson Mori & Tomotsune
A legal guide to transaction practices that bridges economics and law.
Mondaq Webinars
APR24
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