Mondaq All Regions: Tax
Crowe Soberman LLP
We've all felt it—that sense of impending doom when we check our mailbox and find a letter from the Canada Revenue Agency (CRA) questioning an item in our tax return.
Cox & Palmer
New Brunswick's Small Business Investor Tax Credit Act (the "Act") was created to help New Brunswick businesses attract investors and encourage New Brunswick residents to invest in local businesses.
Torkin Manes LLP
Both of these scenarios aim to avoid unnecessary litigation.
Stikeman Elliott LLP
La Cour canadienne de l'impôt a récemment rejeté l'appel d'une grande banque canadienne, statuant qu'elle n'était pas éligible à un remboursement de la TPS/TVH payée par erreur en lien avec
Rotfleisch & Samulovitch P.C.
If none of the factors are conclusive which is a very rare situation, you must ask the competent authority of each country to make a decision.
Rotfleisch & Samulovitch P.C.
Generally, when a taxpayer dies, his or her TFSA ceases to exist.
Rotfleisch & Samulovitch P.C.
Lawrence Franklin Glazer recently had his Action against the CRA dismissed on a summary judgement.
China Tax & Investment Consultants Ltd
This paper will focus on Article 16 - mutual agreement procedure (the MAP) and will be organized in the following way:
Elias Neocleous & Co LLC
On 5 April 2019 the House of Representatives approved legislation implementing the EU Anti-tax Avoidance Directive (2016/1164/EC) in Cyprus with the aim of improving the resilience of the internal market against cross-border tax avoidance practices.
Khaitan & Co
The Government of India (Union Cabinet) has approved the ratification of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) and India's final position to the same.
Withers LLP
Earlier this year, Italy expanded and strengthened its ‘non-dom' tax regime by introducing new favourable measures with the aim of attracting foreign tax resident individuals holding foreign pensions.
Andersen Tax LP
Given the high capital mobility and sharp competition for investments in the global market, countries have continued to employ varying strategies to attract investments and drive economic growth
Evris Law Firm
collecting essential taxes As Ukraine integrates with the world economy, experts say it must bring its taxation system in line with international standards and better abide by rules that are championed globally.
Eide Bailly LLP
By most measurements, the final version of these regulations follows the proposed version
Duff and Phelps
Many companies are unaware of what the Ohio CAT is and if they are required to file and remit payments.
Ruchelman PLLC
At first, it may seem that the I.R.S. was harsh in determining that the taxpayer missed his chance to contest the F.P.A.A. for the two partnerships he held indirectly through another partnership.
Ruchelman PLLC
There has been a wealth of conversation addressing the amendment to the definition of a "U.S. Shareholder" in the context of a controlled foreign corporation introduced by the 2017 Tax Cuts and Jobs Act.
Ruchelman PLLC
On December 22, 2017, the Tax Cuts and Jobs Act 2017 ("T.C.J.A.")1 introduced the foreign derived intangible income
Kirkland & Ellis International LLP
On May 7, 2019, the Internal Revenue Service ("IRS") issued proposed regulations under the 2017 Tax Cuts and Jobs Act1 ("TCJA")
Eisner Amper
The manufacturing sector has long been the largest beneficiary of the R&D tax credit, with the industry accounting for over 60% of these credits claimed yearly.
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Strachan Partners
Tax administration in Nigeria is vested in the three tiers of government.
Alexander Holburn Beaudin + Lang LLP
For a few months during the summer of 2018, Fortis BC closed a long strip of Vancouver's East 1st Avenue to conduct gas line work.
Ruchelman PLLC
On August 8, 2018, the I.R.S. issued much-awaited proposed regulations under new Code §199A, which was added by the 2017 Tax Cuts and Jobs Act. The provision was initially discussed in detail in our February 2018 edition.
Clark Wilson LLP
The case of Gully v Gully, 2018 BCSC 1590 provides useful insight on a peril of putting property into joint tenancy. The decision illustrates the importance of considering the financial status...
LexCounsel Law Offices
One of the most common questions in an international transaction is the tax liability of the non-resident on the income proposed to be generated in India on provision of managerial, technical or consultancy services in India.
Collins Barrow National Incorporated
The single tax measure introduced in the 2018 fall economic update was accelerated capital cost allowance for eligible property.
Rotfleisch & Samulovitch P.C.
These deemed-dividend rules are found in section 84 of Canada's Income Tax Act.
Duff and Phelps
This Autumn, the budget will be delivered earlier than usual, on the October 29, 2018.
Rotfleisch & Samulovitch P.C.
Some businesses, especially high-tech start-ups, and more recently marijuana start-ups, opt to compensate their employees with options to purchase shares in the business at a discount price.
Nishith Desai Associates
In this hotline, we discuss three recent judgments which have been pronounced on the subject of the taxation of unexplained cash credits in the form of share capital/ premium under Section 681 of the Income Tax Act.
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