Mondaq All Regions: Tax > Income Tax
Cooper Grace Ward
Non-concessional contributions caps have never been more complicated, and have a major impact on superannuation strategies.
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 ...
Moodys Gartner Tax Law LLP
We needed to catch our breath before we could write about the Tax Cuts and Jobs Act of 2017-2018 (interchangeably, "TCJA" or "Act"), the massive tax reform bill that President Trump signed into law...
Borden Ladner Gervais LLP
This bulletin focuses on the tax implications related to employees traveling between the United States and Canada.
Collins Barrow National Incorporated
In recent years, digital currencies called "cryptocurrencies" have exploded in mainstream popularity.
McLennan Ross LLP
The previous two years have seen a larger number of tax changes than at any other time in recent memory.
Borden Ladner Gervais LLP
On December 15, 2017, the Canada Revenue Agency ("CRA") released two highly-anticipated policy statements outlining several changes to its Voluntary Disclosures Program (the "VDP").
C.Savva & Associates Ltd
On 2 January 2018 the president of the Republic of Cyprus Mr Nicos Anastasiades accompanied by official government delegation visited the Kingdom of Saudi Arabia.
Deloitte Albania sh.p.k
Welcome to the Tax & Legal Highlights newsletter. This page provides you with the latest information on tax and legal related issues from around the Central Europe region.
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 ...
PwC Nigeria
The LIRS has recently released a new form for the filing of income tax returns under the self-assessment scheme.
Littler Mendelson
Recent changes to Puerto Rico's tax treatment of certain retirement plans have taken effect. Act No. 106 of August 23, 2017 ("Act 106") amended Section 1081.01 of the Puerto Rico Internal Revenue Code...
Pieter van der Zwan & Associates
South African businesses play an integral role in socio-economic upliftment and development of communities. Expenditure incurred for this purpose may have tax implications for the business involved.
Mishcon de Reya
Smart contracts, high speed broadband, digital networking… as the 'digital economy' provides ever-evolving ways of doing business, countries are increasingly seeking ways to tax non-resident companies...
MJ Hudson
In this article we look at the two most common UK vehicles for operating a UK-based hedge fund management business (i) the private limited company ("UK company") and (ii) the limited liability partnership ("LLP").
Lowndes, Drosdick, Doster, Kantor & Reed, P.A.
Last month, President Trump signed into law the much publicized Tax Cut and Jobs Act. In part of our ongoing series discussing the changes made by the Act, the following discusses key changes...
Reinhart Boerner Van Deuren S.C.
On December 22, 2017, President Trump signed a new tax law previously known as the Tax Cuts and Jobs Act of 2017. On January 16, 2018, we recorded a webinar ...
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.
Colin Biggers & Paisley
Proceeds from a property development project may be taxed as a disposal of trading stock, profit making scheme or capital gain.
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.
Nishith Desai Associates
Advertisement fees paid by Google India to Google Ireland for purchase of ad space on Google's AdWords Program are chargeable to tax in India as royalty income, and taxes should accordingly be withheld.
HopgoodGanim
A new initiative should assist junior exploration companies by providing what may be a flow through tax credit scheme.
TaxChambers LLP
As part of its push to uncover unreported income, the Canada Revenue Agency ("CRA") has successfully obtained a requirement for information from the Federal Court of Canada to require PayPal...
Prager Dreifuss
Be it in the Zug "Crypto Valley" or elsewhere, various large-scale Initial Coin Offerings or ICOs have recently been conducted in or from Switzerland. ICOs are a new instrument of raising capital...
Kramer Levin Naftalis & Frankel LLP
President Trump signed sweeping tax legislation into law on Dec. 22, 2017, resulting in several significant changes to the wealth transfer tax system, effective as of Jan. 1, 2018.
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