Mondaq Asia Pacific: Tax
Clayton Utz
Buyers of property with sitting tenants will be liable for GST on the leases, following this recent High Court decision.
Moore Stephens
TR2014/6 addresses the Taxation Commissioner's controversial power to reconstruct a taxpayer's 'actual' transactions.
Moore Stephens
Employers should remember that the FBT minor benefits exemption threshold (for small rewards and gifts) remains at $300.
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.
Duane Morris LLP
In a recent development, the compliance norms for wealth tax purposes in India have been amplified
Seth Dua & Associates
The Delhi High Court in case of DIT v Panalfa Autoelektrik Ltd: 49 taxmann.com 412, held that export commission for arranging export sales could not be considered...
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...
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..
Jones Day
On May 9, 2014, the Tokyo District Court reversed a large tax that had been imposed on a large U.S. multinational's Japanese holding company.
GRATA Law Firm
The Republic of Kazakhstan possesses significant reserves of oil and gas, which means the oil and gas industry holds the leading position in the structure of the national economy.
Cavell Leitch
The Foreign Account Tax Compliance Act (FATCA) was introduced to prevent offshore tax evasion by United States persons.
Chapman Tripp
The Base Erosion and Profit Shifting Project aims to reduce tax minimisation opportunities created by the global economy.
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.
Singh & Associates
Wealth Tax in India is a form of Direct Tax and is levied under the provisions of Wealth-Tax Act, 1957.
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
One of the most important and widely debated concept of Double Taxation Agreements is that of "Permanent Establishment"[hereinafter referred as PE].
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.
PSA Legal Counsellors
Bitcoin is a cryptographic, digital and experimental currency introduced in the digital world in 2008.
Coleman Greig Lawyers
The High Court confirmed that the terms of a trust deed are of vital importance concerning the taxation of trusts.
Singh & Associates
Taxation of any person, in any Country, is dependent on his residential status.
Singh & Associates
Ministry of Finance issued under the negative list regime of the Service Tax Laws exempted certain services from the services tax leviable thereon.
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.
Article Search Using Filters
Related Topics
Popular Authors
Popular Contributors
Tools
Font Size:
Translation
Channels
Mondaq on Twitter