Mondaq Asia Pacific: Tax > Tax Authorities
Dezan Shira & Associates
Questa strategia fornisce maggiore flessibilità e una maggiore protezione alla loro struttura aziendale.
Dezan Shira & Associates
When a business decides to relocate, and picks a site after careful analysis and comparison, the next step is to develop a suitable relocation strategy on the operational level.
Dezan Shira & Associates
Many companies looking at the Chinese market choose to establish a holding company or special purpose vehicle (SPV) to hold their Chinese investments.
King & Capital Law Firm
近日,京都律师事务所主任朱勇辉律师及合伙人聂素芳律师办理的某化工企业员工(以下化名化某)涉嫌虚开增值税专用发票一案,在案件一
China Tax & Investment Consultants Ltd
In negotiating a tax treaty, both parties can discuss and cover every topic and insert it in the agreement or protocol.
China Tax & Investment Consultants Ltd
Note that this section illustrates how Article 16 works in practice from an Australian perspective.
China Tax & Investment Consultants Ltd
The following is Part 3 of the above captioned article that specifically deals with How contracting jurisdictions apply Article 16 to their CTA's.
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
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 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.
DeHeng Law Offices
社保入税,是指全国范围内的社会保险费都统一由税务机关来征缴
Dezan Shira & Associates
Foreign taxpayers should take note of the updated rules as they plan their tax obligations in China and abroad.
Dezan Shira & Associates
To achieve full compliance, foreign invested enterprises (FIEs) in China need to follow the specified audit and tax compliance procedures established by the government.
SKP Business Consulting LLP
The Central Board of Indirect Taxes and Customs (CBIC) has issued clarifications on the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019
Cyril Amarchand Mangaldas
The Indian telecommunications sector has experienced unprecedented growth in recent years due to the significant increase in the subscriber base, with an increasing percentage of them looking for pre-paid connections.
SKP Business Consulting LLP
CBDT releases clarification, vide circular dated 7 August 2019, laying down the procedure for cases concerning startup companies selected for scrutiny by the tax department.
AMLEGALS
This bilateral economic Agreement is amended by releasing Protocols with the purpose to reduce the scope of non-taxation or reduced taxation through tax evasion.
Nishith Desai Associates
Following the recession, some countries have taken the lead in imposing taxes specifically targeting high net worth individuals. India appears to be following suit.
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AMLEGALS
The Finance Minister Ms. Nirmala Sitharaman during her maiden budget, presented on 5th July, 2019, declared a scheme namely "Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019".
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.
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, ...
LexCounsel Law Offices
The Insolvency and Bankruptcy Code, 2016 is one of the most dynamic legislations in the recent times and is being interpreted by the courts to expand the ambit of the Code and also possibly provide maximum benefit ...
DNV & Co
There are many Companies, other than a company in which public are substantially interested that issue equity shares at a Premium which is more than the Face Value per share of the Company.
Vaish Associates Advocates
Directorate of Enforcement is a multi-disciplinary organization mandated with the task of enforcing the provisions of two special fiscal laws – Foreign Exchange Management Act, 1999 and Prevention of Money Laundering Act, 2002.
Khaitan & Co
Thereafter, the Assessing Officer filed an appeal before the second level appellate authority.
Nishith Desai Associates
Payments for web-hosting services are in the nature of business income.
Khaitan & Co
The Government of Kerala has introduced a cess as per clause 14 of the Kerala Finance Bill, 2019 called the "Kerala Flood Cess".
King, Stubb & Kasiva
The new guidelines will be effective from June 17, 2019, and apply to all the cases of compounding received on or after this date.
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