Mondaq All Regions: Tax > Tax Treaties
Gaia Silva Gaede Advogados
The LGPD was signed by President Michel Temer with some vetoes and will go into effect 18 months after its publication.
Borden Ladner Gervais LLP
In a recent decision, the Tax Court of Canada considered CRA's own prior statements as well as the commercial realities of resource companies in finding that treaty benefits applied to a Luxembourg corporation.
TaxChambers LLP
Please see Sunita Doobay's latest article for the Canadian Tax Foundation's newsletter Canadian Tax Highlights which covers the U.S. Treasury Department and IRS Notice 2018-29, which makes three exceptions to the withholding requirement
Bennett Jones LLP
The Tax Court of Canada recently held, in Alta Energy Luxembourg SARL v R, 2018 TCC 152, that a Luxembourg S.A.R.L was entitled to treaty benefits on capital gains...
Nishith Desai Associates
Netherlands incorporated company held to be resident of Canada pursuant to its place of effective management in Canada.
TMF Group
China has clarified the definition of beneficial owners in the provision of tax treaty dividends. The new requirements have been effective since 1 April 2018.
Eurofast Global Ltd
On the 6th of June 2018, the Ministry of Finance of Russia (hereinafter "MoF") published a Guidance Letter No. 03-04-06/33393 as of 17th of May 2018 clarifying the tax residency status of an individual who appears to be a dual tax resident of Russia and Cyprus.
Gowling WLG
While it is still too early to take a position on the actual consequences of the Brexit, the main tax implications for groups with operations both in France and in the UK can and should already be anticipated.
Dentons
Certain rules applicable to medium and small businesses are not covered hereafter.
Eurofast Global Ltd
On 14 March 2018, officials from Georgia and Saudi Arabia signed an income tax treaty which has been forwarded for ratification.
SKP Business Consulting LLP
The second APA Annual Report (2017-18) issued by the Central Board of Direct Tax (CBDT) on 31 August 2018, provides key facts and statistical details.
Mandaris
Although the smallest member of the European Union (EU), Malta is a leading European financial centre and is one of the most cost-effective onshore jurisdictions in Europe to form a company.
Deloitte Nigeria
The Federal Government of Nigeria (FGN) concluded the negotiation of Double Taxation Agreements (the DTAs) with the Republic of Ghana and the Republic of Cameroon on 26 July 2018 and 3 August 2018, respectively.
Dentons
he Ministry of Finance has published extensive draft amendments to the CIT, PIT and Tax Ordinance Act aimed at tightening up the tax system
ENSafrica
The DIFTZ will house a variety of manufacturing plants and offer investors various incentives, including tax exemptions.
Akin Gump Strauss Hauer & Feld LLP
In Switzerland, foreign wealthy families often benefit from special tax deals: lump-sum taxation or forfait fiscal in French.
Baer & Karrer
The OECD published in October 2015 an action plan comprising 15 measures to fight base erosion and profit shifting (BEPS) of companies in the international tax environment.
Altenburger Ltd legal + tax
On 17 July 2018, the Swiss Supreme Court rendered a decision on the topic of administrative assistance in tax matters, stolen bank data and the principle of good faith (decision no. 2C_648/2017).
Jones Day
On July 17, 2018, Japan signed an Economic Partnership Agreement ("Japan-EU EPA") with the European Union ("EU"). Once the Japan-EU EPA is implemented, 99 percent of EU custom duties and 94 percent of Japanese customs duties will be eliminated.
SKP Business Consulting LLP
Watson Pharma Pvt Ltd 1- The taxpayer carried out Research and Development (R&D) activities in India for supporting the manufacturing functions of the Associated Enterprise (AE) outside India.
Latest Video
Most Popular Recent Articles
TMF Group
As increasing transparency and concern over reputational issues cause a drop in the popularity of offshore structures, onshore structures are becoming more attractively competitive.
Akin Gump Strauss Hauer & Feld LLP
In Switzerland, foreign wealthy families often benefit from special tax deals: lump-sum taxation or forfait fiscal in French.
Nishith Desai Associates
Netherlands incorporated company held to be resident of Canada pursuant to its place of effective management in Canada.
Mandaris
Although the smallest member of the European Union (EU), Malta is a leading European financial centre and is one of the most cost-effective onshore jurisdictions in Europe to form a company.
Bennett Jones LLP
The Tax Court of Canada recently held, in Alta Energy Luxembourg SARL v R, 2018 TCC 152, that a Luxembourg S.A.R.L was entitled to treaty benefits on capital gains...
Jones Day
On July 17, 2018, Japan signed an Economic Partnership Agreement ("Japan-EU EPA") with the European Union ("EU"). Once the Japan-EU EPA is implemented, 99 percent of EU custom duties and 94 percent of Japanese customs duties will be eliminated.
PKF
The PKF Worldwide Tax Guide 2018 - 2019 is an annual publication that provides an overview of the taxation and business regulation regimes of the world's most significant trading countries.
ENSafrica
The DIFTZ will house a variety of manufacturing plants and offer investors various incentives, including tax exemptions.
Gowling WLG
While it is still too early to take a position on the actual consequences of the Brexit, the main tax implications for groups with operations both in France and in the UK can and should already be anticipated.
Eurofast Global Ltd
On 14 March 2018, officials from Georgia and Saudi Arabia signed an income tax treaty which has been forwarded for ratification.
Article Search Using Filters
Related Topics
Mondaq Advice Centre (MACs)
Popular Authors
Popular Contributors
Up-coming Events Search
Tools
Font Size:
Translation
Channels
Mondaq on Twitter