Mondaq Asia Pacific: Tax
HHG Legal Group
Make sure you are aware of your tax planning opportunities and responsibilities before the end of the financial year.
All VAT registered taxpayers who operate under the real regime of taxation are required to issue an invoice for every sale/supply of goods/services in accordance with the four (4) invoice templates provided by the GDT.
Instruction No. 1127 issued by the General Department of Taxation ("GDT") on the 26th of January 2016 provides important instructions on the issuance of invoices for taxpayers...
RSM Tax Advisory
With effect from 1 April 2016, the categories of foreign workers which can be exempt from work permit has been expanded.
RSM Tax Advisory
In line with the recommendations contained in the OECD BEPS report on Action 13, South Korea has adopted new documentation requirements of master file and local file for income years beginning on or after 1 January 2016.
RSM Tax Advisory
On 8 April 2016, the Manpower Minister of Singapore announced in the Parliament that new criterion will be introduced in approving work pass applications aiming at strengthening the competitiveness of the Singapore workforce.
RSM Tax Advisory
With the passage of the 2016 tax reform bills on 29 March 2016, the effective corporate tax rates for a company which is liable to size-based business taxes will be reduced.
RSM Tax Advisory
The Union Budget 2016 introduced a special 'royalty tax' which the tax rate on income earned from patents is 10% (vs. 30% after deducting expenses).
RSM Tax Advisory
In June 2016, a Tax Bill has been passed to attract multinational and mainland enterprises to establish Corporate Treasury Centres ("CTCs") in Hong Kong.
RSM Tax Advisory
•With all remaining sectors (real estate and construction, financial service, hospitality, food & beverage, healthcare, education, cultural & entertainment services, etc.) transitioning from Business Tax ("BT") to Value Added Tax ("VAT") nationwide with effect from 1 May 2016, VAT has now completely replaced BT in China.
RSM Tax Advisory
Australia in its 2016/17 Budget announced that the company tax rate for all companies will decrease from 30% to 25% over the next 10 years beginning with the year 2016-17.
Labuan IBFC Inc
There has been unprecedented pressure on both tax neutral countries and the users of these tax efficient jurisdictions, to pay what is deemed a 'fair' amount of tax.
LexCounsel Law Offices
Overseas E-Commerce Companies ("OECs") such as Facebook, Google and Amazon generate substantial revenues from Indian online advertisers through digital advertising.
Shardul Amarchand Mangaldas & Co
India and Mauritius have been engaged in protracted negotiations over the terms of the India-Mauritius tax treaty over the past few years.
Khaitan & Co
The Maharashtra Sales Tax Tribunal (MSTT/Tribunal), vide its land mark judgment dated 3 May 2016, in the matter of M/s Sumer Corporation v The State of Maharashtra.
Nishith Desai Associates
The double tax avoidance arrangement between India and Mauritius ("India-Mauritius DTAA") was amended through the protocol ("Protocol") earlier this month.
Singhania & Partners LLP, Solicitors and Advocates
The recent judgement delivered by the Delhi High Court on 03rd of June 2016 on the subject is trending in the Social Media.
Khaitan & Co
The Government affirms determination to introduce Goods and Services Tax (GST) in the coming year to replace existing multiple taxes.
Khaitan & Co
The question before the Court was whether consideration paid by flat buyers to a builder/promoter/developer for acquiring a flat being constructed in a complex could attract service tax...
Khaitan & Co
Anti-dumping duty imposed on ‘Coumarin' of all types (Tariff Item 2932 20 10), originating in or exported from People's Republic of China, for a period of five years (unless revoked, superseded or amended earlier).
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Vaish Associates Advocates
Various schemes have been introduced by the Government from time to time to encourage exports, viz, Special Economic Zones (SEZs), Export-oriented Units (EOUs)...
Khaitan & Co
Under Indian domestic tax law, capital gains earned by a non-resident on transfer of shares or interest in a foreign company which derive ‘substantial value' from underlying Indian assets are liable to tax in India.
All persons involved with Australian property related transactions should familiarise themselves with these obligations.
Khaitan & Co
The question before the Court was whether consideration paid by flat buyers to a builder/promoter/developer for acquiring a flat being constructed in a complex could attract service tax...
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.
Khaitan & Co
The Service Tax laws enacted under Chapter V of the Finance Act, 1994 have been amended vide Union Budget 2016-17.
A Real Estate Investment Trust ("REIT") is a trust that uses pooled capital of investors to purchase and manage income property ("Equity REIT") and/or mortgage loans ("Mortgage REIT").
Singh & Associates
Indian Income Tax Act, 1961, mandates that a specified percentage of Tax is required to be deducted by the payer at the time of making certain payments to the payee.
India and Mauritius have recently signed a Protocol revising the tax treaty between them to enable India to impose tax on capital gains derived by a Mauritius resident on transfer of shares of an Indian Company.
Singh & Associates
The Central Board of Excise and Customs, the Government of India, vide circular No. 186/5/2015-ST dated 05.10.2015, clarified the doubts raised by the All India Motor Transport Congress...
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