Mondaq Asia Pacific: Tax
Moore Stephens
The ATO has released a range of safe harbours that enable some SME taxpayers to simplify TP record-keeping requirements.
In the case, the High Court implicitly endorsed the "but for" test adopted by the Commissioner of State Revenue (Vic).
If passed, this Bill will reinstate the land tax position on partial exemptions prior to the decision of Aveland Pty Ltd.
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.
ZEUS Law Associates
Gifting of immovable property is a popular mode of transferring the ownership and possession of one's property in favour of another without any consideration or money.
Economic Laws Practice
After a long await, last Friday (December 19, 2014) finally saw the Finance Minister, Mr. Arun Jaitley table the Constitutional (One Hundred and Twenty Second Amendment) Bill, 2014 ('Amendment Bill') in the Lok Sabha.
Singh & Associates
Transfer pricing rules basically determines the value at which companies trade products, services or assets between two units across borders.
SEBI has vide its circular dated 30 December 2014, once again informed all SEBI registered intermediaries of the requirement to obtain a GIIN before 1 January 2015 or at the earliest to avoid any withholding of taxes.
Economic Laws Practice
After a long await, last Friday (December 19, 2014) finally saw the Finance Minister, Mr. Arun Jaitley table the Constitutional (One Hundred and Twenty Second Amendment) Bill, 2014 ('Amendment Bill') in the Lok Sabha.
Economic Laws Practice
The Company preferred appeals against the order of Specified Officer with the Commissioner of Customs (Appeals) but, the appeals were not entertained for want of jurisdiction.
Economic Laws Practice
In a writ petition filed before the Hon’ble Bombay High Court, the issue was the eligibility of the Petitioner-Company to duty credit scrips under the Served From India Scheme
Economic Laws Practice
The decision of the Bombay High Court is also in consonance with the intent and purpose of the EPCG scheme which is to accelerate exports from India.
Duane Morris LLP
Should the income of an offshore discretionary trust be subject to tax in India, if no distributions have been made to beneficiaries in India?
Duane Morris LLP
A fair amount of work is under way amongst financial intermediaries in preparing income tax returns for filing in India.
India Law Offices
The Indian Constitution has empowered only the Central Government to levy and collect taxes.
India Law Offices
Getting back to potential growth rate of 8 percent is the challenge facing the country.
Seth Dua & Associates
The issue of attribution of income to a taxable presence of an entity in another State, or Permanent Establishment (PE), has been the subject of considerable controversy over the last several years.
Phoenix Legal
The Income Tax Appellate Tribunal (the Tribunal) "B" Bench, Bangalore has been making headlines across the country of late for its pro-assessee ruling in the decision in The Deputy Commissioner of Income Tax...
Duane Morris LLP
In a recent development, the compliance norms for wealth tax purposes in India have been amplified
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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.
Corrs Chambers Westgarth
The Government plans a white paper on tax reform within two years and will then seek a mandate at the next election.
Hunt & Hunt
A purchaser landlord has to pay GST on rents received under a commercial lease previously entered into by the vendor.
Singh & Associates
One of the most important and widely debated concept of Double Taxation Agreements is that of "Permanent Establishment"[hereinafter referred as PE].
Kott Gunning
TR2014/5 considers property or funds in the name of a private company to be part of the parties' marital asset pool.
PSA Legal Counsellors
Bitcoin is a cryptographic, digital and experimental currency introduced in the digital world in 2008.
Singh & Associates
Taxation of any person, in any Country, is dependent on his residential status.
Singh & Associates
The Dispute Resolution Panel under the Income Tax Act, 1961 is an Alternative Dispute Resolution mechanism for resolving the disputes relating to Transfer Pricing in International Transactions.
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