Mondaq Asia Pacific: Tax
Holding Redlich
Two decisions highlight the need to consider the intricacies of tax law for payments made to employees or ex-employees.
PricewaterhouseCoopers
On 28 March 2014, China and Germany entered into a new double taxation agreement (DTA) and protocol (together referred to as 'the new DTA').
Haiwen & Partners
Recent rules promulgated by the state and local tax administrations in China pave the way for exempting cross-border services from value added tax.
Eiger
In a nutshell, the Convention can be described as a multilateral agreement designed to promote international cooperation regarding tax laws.
KPMG
China’s Ministry of Finance issued Circular 43 which provides for the entry into the VAT reforms of the telecommunications sector.
Broad & Bright
The State Administration of Taxation released Shuizonghan [2013] No. 165 to further clarify the beneficiary ownership rules with respect to dividends.
PricewaterhouseCoopers
Hong Kong and the US signed a tax information exchange agreement (TIEA) on 25 March 2014.
KPMG
The MOF and SAT officially stated the policy for qualified companies in three new areas to enjoy a reduced Corporate Income Tax rate of 15 percent.
RSM Nelson Wheeler
Since China became a WTO member, the PRC General Administration of Customs has put a lot of efforts to align itself with the WTO's Customs Valuation requirements.
Deloitte Touche Tohmatsu
The new Ordinance includes measures designed to enhance corporate governance, ensure better regulation, facilitate business and modernize the law.
Mayer Brown JSM
The Foreign Account Tax Compliance Act (FATCA) is an invasive piece of US legislation. It is designed to identify tax avoidance being undertaken by US entities.
Oldham, Li & Nie
HMRC has long had a reputation as one of the strictest tax collectors globally, but until recently, non-domiciled non-resident persons were treated leniently.
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.
Nishith Desai Associates
Transfer of a ‘Compulsorily Convertible Debenture’ to a third party taxable as ‘capital gains’ and not ‘interest’
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
The Income Tax Appellate Tribunal has recently held that a permanent establishment of a foreign company has to be treated as separate entity for the purpose of transfer pricing.
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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.
Nishith Desai Associates
Budget 2014-15 has introduced tax incentives for the real estate investment trusts regime, and also provided for relaxations in foreign direct investment regime.
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
Sometimes Tax treatment of income arising by an Individual may not be clear from direct provisions of the Income tax act, 1961.
Singh & Associates
Taxation of any person, in any Country, is dependent on his residential status.
Singh & Associates
Dividend distribution tax is an income tax on the distributable profits of the domestic company.
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].
Singh & Associates
It is often a topic of dispute amongst the various judicial authorities that whether the high end educational institutions, especially schools, providing modern and equipped educational aids, maintaining the highest standards of hygiene, offering air-conditioned classroom, buses etc. are involved in activities which are charitable or commercial in nature.
CBP Lawyers
Exemptions or concessions on stamp duty could apply when contemplating the purchase or transfer of NSW real estate.
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