Mondaq All Regions: Tax > Corporate Tax
Gowling WLG
In Canada (National Revenue) v. Hydro-Québec (2018 FC 62), the Federal Court restricted the Canada Revenue Agency's authority to force businesses to provide information about their customers pursuant to section 231.2 of the Income Tax Act.
Rotfleisch & Samulovitch P.C.
Corporations resident in Canada are taxed on their worldwide income, while non-resident corporations of Canada are taxed only on their Canadian source income.
Collins Barrow National Incorporated
For tax purposes, the Canadian Revenue Agency requires businesses to complete all transactions at fair market value, but some businesses find themselves making special arrangements with family,
Minden Gross LLP
By now most advisors are aware that in Budget 2018 the Federal government introduced, among other things, draft legislation to amend the Income Tax Act that is often referred to as the "Passive Investment Proposals".
C.Savva & Associates Ltd
The European Commission (EC) understands that there are challenges of adapting the current corporate income tax rules to the current century.
Elias Neocleous & Co LLC
The Cyprus Tax Department's Interpretative Circular EE 25 dated 3 September 2018 clarifies the tax treatment of non-returnable capital contributions by Cyprus taxpayers to companies which are tax-resident abroad.
On 5 September 2018, the Minister for Finance and Public Expenditure and Reform published Ireland's Corporation Tax Roadmap.
Eurofast Global Ltd
Since 2006, when the country gained its independence, many moves towards prosperity have been made.
On September 18, 2018 the Dutch government released the Budget 2019 containing its Tax Plan 2019 with certain amendments to Dutch tax law.
Baer & Karrer
Swiss Tax Reform Package Approved.
"Gelir ve Kurumlar Vergisi Kanunlarına göre kazancın tespitinde indirimi kabul edilmeyen giderler dolayısıyla ödenen katma değer vergisi"nin hesaplanan katma değer vergisinden indirilemeyeceğine ilişkin Katma Değer Vergisi Kanunu ...
Turkey, especially in recent years, has implemented a number of regulations and incentives to increase its competitiveness and go into production creating added value.
Intellectual property management of international companies is generally conducted by a specific department, which is located in a particular country.
Alliott Group (International)
Following a review of the Crown Dependencies' approach to taxation, the EU Code of Conduct Group (COCG) ruled that the Isle of Man and Guernsey were compliant with most of the EU principles of good tax governance, among them the principles of "fair taxation".
TMF Group
There has been a lot of worry about Ireland's economic future in the aftermath of United States corporate tax cuts.
Brodies LLP
Following publication of its report at the end of May, the Scottish Land Commission is currently exploring different models of land value capture to finance investment in enabling infrastructure...
Ropes & Gray LLP
In this podcast, Laurel FitzPatrick, Adam Greenwood and Jim Brown discuss the tax considerations applicable to non-US investors investing in funds that invest in credit and debt instruments.
Reed Smith
In its ruling this week concerning Xpedite Systems, Inc. v. Director, Division of Taxation, the Tax Court of New Jersey addressed how receipts from information services are sourced for corporation business tax purposes.
Ostrow Reisin Berk & Abrams
The recent corporate tax cut has many pass-through business owners rethinking their choice of entity. The Tax Cuts and Jobs Act (TCJA) ...
Foley & Lardner
On August 21, 2018, the IRS issued initial guidance (Notice 2018-68) to assist companies in determining how the changes made to Internal Revenue Code 162(m) by the Tax Cuts and Jobs Act of 2017 affect the deductibility of their compensation arrangements.
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Moodys Gartner Tax Law LLP
In this article, the authors consider the effect the U.S. Tax Cuts and Jobs Act may have on Canada regarding both U.S. inbound and outbound investments
Rotfleisch & Samulovitch P.C.
A key concept in Canadian tax law is the idea of tax integration.
Proskauer Rose LLP
On August 8, 2018, the U.S. Department of the Treasury (the "Treasury") and the Internal Revenue Service (the "IRS") issued proposed regulations regarding the "pass-through deduction"
Proskauer Rose LLP
This case involved a taxpayer who purchased a business (the "predecessor business") and combined it with their existing business (creating the "enlarged business").
Morgan Lewis
The US Department of the Treasury and the Internal Revenue Service on April 2 issued "Initial Guidance Under Section 163(j) as Applicable to Taxable Years Beginning After December 31...
Dickinson Wright PLLC
In Enbridge Energy, Limited Partnership v. Commissioner of Revenue, The Minnesota Tax Court recently rejected the Minnesota Commissioner of Revenue's ("State")...
TMF Group
In most European countries, public entities are subject to IFRS and must prepare their accounts accordingly. While local GAAP is aligned to IFRS, it is here and in taxation that key differences emerge.
Ruchelman PLLC
Like most assets developed, used, and sold in business, intellectual property (IP) is subject to important tax considerations.
Intellectual property management of international companies is generally conducted by a specific department, which is located in a particular country.
Carey Olsen
The UK Criminal Finances Act 2017 (the CFA) has been in force since 30 September 2017.
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