Mondaq Asia Pacific: Tax
Coleman Greig Lawyers
SMSF trustees risk the fund income being taxed at the highest marginal rate of 47% if a non-commercial LRBA is uncovered.
Sladen Legal
This loan was included in the calculation of assets for the MNAV test of eligibility for small business CGT concessions.
Clayton Utz
The Federal Government intends the proposed CGT withholding regime when buying Australian land to apply from 1 July 2016
Grant Thornton
On December 21, 2015, the State Administration of Taxation of China ("SAT") issued "China Advance Pricing Arrangement Annual Report (2014)" ("the 2014 annual report").
Harris Moure, PLLC
Because of this blog, our China lawyers get a fairly steady stream of China law questions from readers, mostly via emails but occasionally via blog comments or phone calls as well.
TMF Group
China's VAT reform is likely to further strengthen the country's position in the world economy.
Grant Thornton
On 17 September, 2015, China State Administration of Taxation ("SAT") released the Discussion Draft of Implementation Measures for Special Taxation Adjustments ("Discussion Draft")...
Vistra
On 18 January 2016 Hong Kong signed a double taxation agreement (DTA) with Russia.
OIL
Hong Kong is tipped to become the world's largest offshore corporate services centre by 2020...
Nishith Desai Associates
AAR re-iterates the position that capital gains earned by a Mauritius company from transfer of shares of an Indian company are not chargeable to tax in India in the absence of a permanent establishment in India.
Khaitan & Co
The Director General of Foreign Trade has notified the procedure for modification or change in the branch office, head office or registered office which involves change in the Regional Authority.
Nishith Desai Associates
CTIL pays Cummins supply management service fees at 5% of the base prices charged by suppliers.
Nishith Desai Associates
Magic Bricks Now: Issues That ‘Tax' You...
LexCounsel Law Offices
The e-commerce boom and build-up of online sales, has opened up a massive opportunity for the online service providers/aggregators.
Nishith Desai Associates
No transfer pricing adjustment can be made on corporate guarantees issued by an Indian parent company for the benefit of its overseas subsidiary without charging any guarantee fee/ commission.
Duane Morris LLP
The new year has commenced with a heated debate on whether India is right in treating an offshore company as tax resident in India if its place of effective management is established in India.
Vaish Associates Advocates
Article 265 of the Constitution of India provides that "no tax shall be levied or collected except by the authority of law".
Nishith Desai Associates
Tribunal holds that "advertisement airtime" cannot be classified as "goods" as its use cannot be separated from the owner of the television channel on which it is broadcasted.
Vaish Associates Advocates
Generally speaking, service tax is now leviable on all services except those mentioned in the negative list and exemption notification.
Nishith Desai Associates
The Swiss Federal Supreme Court recently gave an important decision denying treaty relief on dividend payouts in a derivative instrument structure.
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Shearman & Sterling LLP
Over the past few months, several foreign portfolio investors registered in India have received notices from the Indian tax authorities demanding payment of Minimum Alternate Tax in respect of transactions which took place over the course of prior assessment years.
Nishith Desai Associates
CTIL pays Cummins supply management service fees at 5% of the base prices charged by suppliers.
Khaitan & Co
The Central Government has not notified CENVAT Credit eligibility of such Cess under the CENVAT Credit Rules, 2004. Therefore, as of now, no CENVAT Credit can be availed for the Cess paid.
Khaitan & Co
The key policy changes introduced by the Government are discussed in this Ergo newsflash.
Vaish Associates Advocates
The two member bench of the Hon’ble High Court of Punjab and Haryana in the case of CHD Developers Limited, Karnal vs. State of Haryana and others, has vide its order dated 22nd April 2015.
Cooper Grace Ward
The ATO argues that certain trust distributions actually fall within the scope of the reimbursement agreement provisions.
Karthik Ranganathan
The Finance Minister has reiterated during his Budget speech that Goods and Service Tax Act (GST) will be brought into force from April 1, 2016.
Cooper Grace Ward
Employment agency contracts, for payroll tax purposes, can be much broader than traditional labour hire arrangements.
Vaish Associates Advocates
Chapter XII of the Income Tax Act, 1961 (I.T. Act), which deals with the OFFENCES & PROSECUTIONS, is always a matter of concern for anyone concerned and related with the I.T. Act.
Phoenix Legal
The recent judgement of the Supreme Court on stamp duty on security documents executed in favour of the Security Trustee may have a more far-reaching impact on lending than one would expect.
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