Mondaq All Regions: Tax
TozziniFreire Advogados
Medida Provisória altera a tributação incidente sobre Fundos de Investimento.
TozziniFreire Advogados
Vale destacar, por fim, que a implementação do procedimento ainda depende de regulamentação pela Secretaria da Fazenda e pela Procuradoria-Geral do Estado do Rio Grande do Sul.
TozziniFreire Advogados
A Organização para a Cooperação e Desenvolvimento Econômico publicou as estatísticas de Mutual Agreement Procedure para o ano de 2016, em linha com a Ação 14 do Plano de Ação do Base Erosion and Profit Shifting, ...
TozziniFreire Advogados
Após o propalado sucesso na primeira etapa do Regime Especial de Regularização Cambial e Tributária ("RERCT"), e buscando uma nova fonte de recursos para os cofres públicos, o Congresso Nacional acaba de aprovar projeto ...
TozziniFreire Advogados
Publicada em 10 de janeiro de 2018, a Lei n° 13.606/2018 trouxe alterações severas na legislação tributária para autorizar a Procuradoria da Fazenda Nacional a constranger o contribuinte a efetuar o pagamento...
Velloza Advogados
A law enacted in 2014 filled the gap and since 2015 there is no question that FIs are subject to PIS/COFINS on income derived from financial intermediation.
Moodys Gartner Tax Law LLP
By now most Canadians are aware that the 2017 U.S. tax reform bill increased the estate tax basic exclusion amount under IRC 2010(c)(3) from US $5m (US $5.49m for 2017) to US $10m ...
BCF Business Law
On June 15, 2017, the National Assembly of Québec adopted An Act mainly to recognize that municipalities are local governments and to increase their autonomy and power.
Shanda Consult Ltd
Double Tax Avoidance Agreement (DTAA) was signed between Cyprus and Saudi Arabia on 03 January 2018, in Riyadh for the avoidance of double taxation between two countries and the prevention of tax evasion
Ropes & Gray LLP
The unveiling of the EU tax haven blacklist was covered in our Alert dated 12 December, 2017.
Khaitan & Co
The Bangalore bench of the Income Tax Appellate Tribunal (Tribunal), on 22 December 2017 ruled in favour of Texport Overseas Private Limited (Taxpayer) and held that since clause (i) of Section 92BA of the Income Tax Act, 1961 ...
Mason Hayes & Curran
The last twelve months have seen renewed international focus on Ireland's 12.5% low tax offering and its interaction with other tax systems around the globe.
PwC Nigeria
"Those who cannot learn from history are doomed to repeat it." - George Santayana
PwC Nigeria
The LIRS has recently released a new form for the filing of income tax returns under the self-assessment scheme.
Mayer Brown
A Word About Wind has published our article What Is the Impact of Tax Reform on US Wind Tax Equity Deals?
Withers LLP
In this article, we present some thoughts on how the Tax Cuts and Jobs Act of 2017, officially known as "An Act To Provide For Reconciliation Pursuant To Titles II And V Of The Concurrent Resolution ...
Ropes & Gray LLP
In a trilogy of releases in the last six weeks, the Department of Treasury ("Treasury")...
Ostrow Reisin Berk & Abrams
As we tend to receive the most questions related to Form 1099-MISC, we would like to provide you with some general guidelines ...
Morgan Lewis
Nineteen states have asked FERC to modify public utilities' FERC-regulated cost-of-service revenue requirements to reflect the recent reduction in the federal corporate income tax rate.
Withers LLP
In late December 2017, the SEC issued guidance on the accounting and disclosure issues created by the newly enacted U.S. Tax Cuts and Jobs Act.
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Rotfleisch & Samulovitch P.C.
At bottom, the bitcoin system is a system of digital currency. In particular, a bitcoin functions as a digital asset, serving as a medium of exchange.
Khaitan & Co
The Government introduced a new GST Rule 120A vide Notification No. 34/2017- Central Tax dated 15 September 2017 (‘Notification').
Colin Biggers & Paisley
Proceeds from a property development project may be taxed as a disposal of trading stock, profit making scheme or capital gain.
Dentons
The Turnbull Government has released Exposure Draft legislation that proposes to implement the 2017-18 Budget measure of requiring purchasers of newly constructed ...
Dentons
The Berejiklian Government has introduced a Bill into the NSW Parliament which may change the way surcharge purchase duty and surcharge land tax applies to foreign developers.
Pointon Partners
This tax will apply to residential properties that are unoccupied for more than six months in a calendar year.
Broadley Rees Hogan Lawyers
The government has recently released consultation legislation regarding new GST obligations for property transactions.
Cooper Grace Ward
Most unit trusts are 'fixed trusts' because unitholders do not have a 'fixed entitlement' to income and capital.
Colin Biggers & Paisley
Discretionary trust deeds should be reviewed and amended where necessary in accordance with NSW Revenue Ruling G010.
BakerHostetler
On Nov. 16, 2017, the House passed its tax reform bill, the Tax Cuts and Jobs Act. The bill materially changes taxation of pass-through income from partnerships, LLCs taxed as partnerships and S corporations.
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