Mondaq Asia Pacific: Tax
Norton Rose Fulbright Australia
All Victorian property development and financing arrangements need to consider these new economic entitlement provisions.
Colin Biggers & Paisley
OECD has recently released A Beneficial Ownership Implementation Toolkit which is discussed here.
China Tax & Investment Consultants Ltd
This paper will focus on Article 16 - mutual agreement procedure (the MAP) and will be organized in the following way:
China Tax & Investment Consultants Ltd
As the following table shows, a Signatory or Party to the Convention can choose to apply paragraph 4 either in addition to or to the exclusion of paragraph 1.
China Tax & Investment Consultants Ltd
Both Japan and Zealand opts in for Article 9(4), and both of the two contracting states have made notification to the Depositary, pursuant to Article 9(8) of the MLI.
China Tax & Investment Consultants Ltd
In Section IV, the article ends with a conclusion that one can learn from understanding the MLI as an international convention.
China Tax & Investment Consultants Ltd
It is observed that except for India, 4 other contracting parties have chosen to opt-in for Article 7(4).
China Tax & Investment Consultants Ltd
Article 6(1) sets the minimum standard for all Parties that have committed themselves to the OECD/G20 BEPS package.
Dezan Shira & Associates
China Briefing explains the current tax situation and incentives introduced.
Dezan Shira & Associates
Following the announcements made in the annual Work Report delivered at the Two Sessions, the Ministry of Finance, State Taxation Administration, and General Administration of Customs have jointly issued a series of new policies on VAT.
Dezan Shira & Associates
To help foreign investors and taxpayers understand how China computes individual income tax, China Briefing offers a guide outlining how to calculate and withhold IIT for both resident and non-resident individuals.
Dezan Shira & Associates
China and Italy have updated their bilateral double tax agreement (DTA) to encourage investment and provide greater fiscal certainty as the two countries grow closer economically.
TMF Group
If a non-domiciled individual is physically present on the mainland for 24 hours in one day, that day counts towards a day of residing in China.
Duff and Phelps
Consistent with the OECD framework, the IRD will also be participating in automatic exchange mechanisms designed to facilitate the exchange of CbCRs between countries.
Cyril Amarchand Mangaldas
Research and development (R&D) in all fields is a costly affair, but more so in bio-technology, where molecules are first evolved, developed and then subjected to arduous and expensive clinical trials.
Khaitan & Co
The Government of India (Union Cabinet) has approved the ratification of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) and India's final position to the same.
SKP Business Consulting LLP
On 04 July 2018 the Inland Revenue Department (IRD) passed Hong Kong's final Inland Revenue (Amendment) (No. 6) Bill 2017, (the Amendment Bill).
SKP Business Consulting LLP
The government has released the draft formats of the new GST return filing system, which is expected to be made mandatory from June 2019.
Vaish Associates Advocates
In the case of Best Cybercity (India) Pvt. Ltd. Vs Income Tax Officer, Ward 4(3) & anr., Delhi High Court summarized the requirements for re-opening of the assessment beyond 4 years in the case of assessment ...
Vaish Associates Advocates
Appeal can be filed before the CIT(A) against orders referred in section 246A of the Act, which covers substantial orders passed under the Act, such as:
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LexCounsel Law Offices
One of the most common questions in an international transaction is the tax liability of the non-resident on the income proposed to be generated in India on provision of managerial, technical or consultancy services in India.
Nishith Desai Associates
In this hotline, we discuss three recent judgments which have been pronounced on the subject of the taxation of unexplained cash credits in the form of share capital/ premium under Section 681 of the Income Tax Act.
TMF Group
The SST is therefore expected to be more popular compared to GST.
Nishith Desai Associates
High Court sets aside section 197 order due to absence of prima facie evidence of tax avoidance ...
Khaitan & Co
Thereafter, the Assessing Officer filed an appeal before the second level appellate authority.
S.S. Rana & Co. Advocates
The economic growth of a nation is attributable to the availability of resources and facilities. Industrial development of a country depends chiefly on its mineral resources and their successful utilization.
LexCounsel Law Offices
Taxation is one of the most fundamental aspect of cross border transactions and generally attracts a lot of attention while negotiating and closing international deals.
DNV & Co
With globalisation and fast expanding businesses beyond Indian territory, Indian Companies avail various kinds of services from Companies and professionals outside India and incur expenses like Royalty, ...
Cooper Grace Ward
There are four other tests to define whether an individual is a tax resident, according to Australia's domestic tax law.
This arti­cle explains how CGT is usu­al­ly treat­ed by the Court in fam­i­ly law prop­er­ty set­tle­ment proceedings.
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