Mondaq All Regions: Tax > Tax Authorities
Wolf Theiss
Summer has already arrived - this means it's time for the next issue of our International Tax Newsletter. In this edition, we have included major updates from the CEE/SEE region.
Veirano e Advogados Associados
No dia 06 de julho de 2018 foi publicada a Medida Provisória nº 843 (MP 843) que institui o programa Rota 2030 destinado ao setor automotivo, prevê requisites obrigatórios ...
Minden Gross LLP
Part 1 of this Series reviewed what the 21-year deemed disposition rules are and introduced three approaches to planning that appear to be most commonly used to manage the effects of the 21-year...
Dale & Lessmann LLP
It is said that in this world, nothing is certain but death and taxes. Modern estate planning aims to assist individuals to navigate both of these unpleasant certainties.
Fasken
On June 21, 2018, the Ontario Court of Appeal handed down a decision in the case of Canada Life Insurance Company of Canada v. the Attorney General of Canada and Her Majesty the Queen
Rotfleisch & Samulovitch P.C.
Canada taxes its residents on their worldwide income; it taxes non-residents on their Canadian-sourced income. Many countries tax income in the same way.
Rotfleisch & Samulovitch P.C.
When non-Canadian residents decide to start a corporation in Canada to operate a business, an important typical question is how to fund that business.
Rotfleisch & Samulovitch P.C.
When a Canadian taxpayer is facing a tax audit from the CRA, the conduct and methodology of the tax auditor are subject to a "reasonable minimum standard".
ELVINGER HOSS PRUSSEN, société anonyme
On 9 July 2018, a Grand Ducal Regulation has been signed in order to amend the list of Reportable Jurisdictions with a retroactive effect for the reporting year 2017.
Morgan & Morgan
Siendo Panamá una jurisdicción cuyo sistema impositivo se basa en el Principio de Territorialidad, cuya economía gira en torno a los servicios financieros, legales, logísticos… qué política debe tener con respecto al capital extranjero?
Morgan & Morgan
With Panama being a jurisdiction whose tax system is based on the Principle of Territoriality, and whose economy revolves around financial, legal and logistic services… what policy should it have...
Perez Llorca
Esta consulta se pronuncia sobre un supuesto en el que una persona física se plantea constituir una sociedad profesional –de la que será socia y administradora única ...
Perez Llorca
En los supuestos en que la Administración Tributaria descubre la realización de unas ventas no declaradas debe regularizar el IVA y, a tal efecto ...
Perez Llorca
La normativa reguladora de los supuestos de rectificación de facturas de IVA es compleja porque afecta, en primer lugar, al adquirente de los bienes y servicios (repercutido) ...
Mishcon de Reya
In the April issue of Tax Aware, we talked about the Requirement to Correct (RTC).
Ropes & Gray LLP
The enactment of tax reform last December provided investors increased certainty regarding corporate tax rates for the near future.
Proskauer Rose LLP
The proposed amendment to entrepreneurs' relief ("ER") in Finance Bill 2019 is designed to address one of the outstanding issues with the current law when dilution of a company results in the loss of ER.
Marshall, Gerstein & Borun LLP
Outside of restaurants, most of us try to avoid leaving money on the table, but not taking full advantage of Research and Experimentation Tax Credits (R&D tax credits) can leave money...
Dentons
As we noted previously, the IRS announced in March that it will end its Offshore Voluntary Disclosure Program (OVDP) on September 28, 2018. Under OVDP, a taxpayer with undisclosed foreign assets or income...
Ruchelman PLLC
The New York Times reported recently that the National Basketball Association ("NBA") and Major League Baseball ("MLB") are reaching out to both Congress and the Trump administration to learn more...
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Wright Hassall LLP
Since our first article about the 2019 Loan Charge, we have received a number of enquiries and common issues have appeared.
Collins Barrow National Incorporated
From an investment perspective, mutual funds and exchange-traded funds (ETFs) make sense for many Canadians. They allow them to reduce investment risk by diversifying their holdings through exposure to...
Tauil & Chequer
On June 15, 2018, Rio de Janeiro State published Law No. 7,988/2018 ("Law 7988"), which provides for the procedures to be adopted by Rio de Janeiro State tax auditors ...
Bahamas Financial Services Board
The European Union Code of Conduct Group has officially recommended the Bahamas' removal from the list of non-cooperative jurisdictions for tax purposes.
Blaney McMurtry LLP
Following are the summaries of this week's civil decisions of the Court of Appeal for Ontario.
Carroll & O'Dea
This decision highlights the possible risk of taking correspondence from the Australian Taxation Office at face value.
Ruchelman PLLC
In IR-2018-131, issued on June 4, 2018, the I.R.S. announced that it will waive certain late-payment penalties relating to the Code §965 transition tax ...
Kosta Legal
Following the Presidential Decree on Measures for Radical Improvement of the Tax Legislation of February 13, 2018, the National Agency for Project Management under the President of Uzbekistan has prepared and presented a draft of the Concept of Tax Reform envisaging cardinal changes of the Uzbek tax system, including reduction of the tax burden and VAT rates, the merging or repeal of a number of taxes and obligatory payments as well as improvement of the tax administration.
Mishcon de Reya
The Office of Tax Simplification has published a report on savings and investment income.
Ruchelman PLLC
The I.R.S. Large Business and International division ("LB&I") recently announced the approval of the following six additional compliance campaigns:
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