Mondaq Asia Pacific: Tax
K&L Gates
The Digital Economy Report focuses on both direct and indirect tax issues, but this summary concentrates on income tax.
K&L Gates
BEPS is not just a tax exercise; it is a political process.
K&L Gates
In 2013, the G20 Finance Ministers, including Australia, fully endorsed the base erosion and profit shifting Action Plan.
K&L Gates
Work in the area of harmful tax practices is not new.
Cooper Grace Ward
The ATO has stated that declaring overseas income under Project DO IT will not result in a red flag against their names.
Harneys
Following the coming into force of the TIEA both Japan and the British Virgin Islands can exchange information in relation to tax matters within the framework of the TIEA.
Broad & Bright
Transportation and certain modern services industries have gradually been placed under the scope of value-added tax (in a switch from business tax since January 1, 2012.
Broad & Bright
Since January 1, 2008, China has introduced the general anti-avoidance rules ("GAAR") as a part of the new enterprise income tax regime.
Nishith Desai Associates
Indian tax jurisprudence has consistently dealt with the age old debate of ‘form over substance’.
Duane Morris LLP
The only defence against being a wilful abettor to the offences made out against the account holder will be demonstrating continuing due diligence.
Nishith Desai Associates
The Bangalore bench of Income Tax Appellate Tribunal has held that interest expenditure incurred on borrowed funds which are invested in the shares of a company cannot be disallowed.
Nishith Desai Associates
The Bombay High Court held that shares issued at premium by a resident entity to a non-resident entity didn’t give rise to income and there is no ‘international transaction’ to trigger transfer-pricing provisions.
Duane Morris LLP
On 10 October 2014, the Bombay High Court delivered a judgment in favour of Vodafone India Services Private Limited in a long-pending USD 490 million tax dispute.
Nishith Desai Associates
•The Delhi High Court upholds the non-taxability of gains from sale of shares of overseas entities by the Copal Group to the Moody's Group.
Karthik Ranganathan
The Supreme Court of India (SCI) in the recent case of Commissioner of Income-tax, Rajkot vs. Estate of Late HMM Vikramsinhji of Gondal...
Karthik Ranganathan
The Delhi High Court (Delhi HC) has very recently held in the case of Zaheer Mauritius vs. Director of Income-tax (International Taxation) –II [(2014) 47 taxmann.com 247 (Delhi)]...
Singh & Associates
Merely because the Assessee had claimed the expenditure, that by itself would not, attract the penalty under Section 271(1)(c).
Singh & Associates
The Finance Bill, 2014 along with various notifications have proposed innumerous changes in the Service Tax Law, Customs, Central Excise and the Income Tax.
Nishith Desai Associates
CBDT issues circular seeking to provide clarity on the tax treatment of alternative investment funds that are set up as trusts.
Jones Day
On March 18, 2014, the Tokyo District Court affirmed corporate tax assessments against two tax payers: Yahoo Japan Corporation and IDC Frontier Inc..
Most Popular Recent Articles
Karthik Ranganathan
When it comes to policy decisions at least at the Federal Government level, policies introduced by the previous Government is not reversed by the successive Government.
Karthik Ranganathan
Clause 39 of section 65B (Interpretations) of the Act has been amended (which defines metered cab) to carve out the service rendered by radio taxis.
Singh & Associates
Wealth Tax in India is a form of Direct Tax and is levied under the provisions of Wealth-Tax Act, 1957.
Singh & Associates
One of the most important and widely debated concept of Double Taxation Agreements is that of "Permanent Establishment"[hereinafter referred as PE].
DLA Piper Australia
The Tax Update is an overview on the reverse charge rules & arrangements and highlights some implications of the changes.
PSA Legal Counsellors
Bitcoin is a cryptographic, digital and experimental currency introduced in the digital world in 2008.
Singh & Associates
Trading Liability in general terms can be understood as an obligation of a person to pay another person for goods purchased or value receivedfrom that other person.
Singh & Associates
Taxation of any person, in any Country, is dependent on his residential status.
Nishith Desai Associates
Indian tax jurisprudence has consistently dealt with the age old debate of ‘form over substance’.
Clayton Utz
The decision has implications for the property and infrastructure industries, or anyone who uses development agreements.
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