Mondaq Asia Pacific: Tax
Mayer Brown JSM
We are pleased to present to you the Summer issue of our firm's Asia Tax Bulletin.
Corrs Chambers Westgarth
The Queensland Supreme Court has provided much-needed clarification of the relevant principles of differential rating.
Cooper Grace Ward
This paper looks at the scope of the three safe harbours identified in the amended Guidelines and their legal standing.
Grant Thornton
This alert provides an in-depth analysis of Announcement 16 mainly from the perspectives of tax authorities' supervision.
Grant Thornton
On June 16, 2015, China State Administration of Taxation ("SAT") promulgated the [2015] No. 45 Announcement on Standardizing the Administration of Cost Sharing Agreement.
King & Wood Mallesons
Offshore PE funds should assess whether the new expanded exemption could apply to them or their operations in Hong Kong.
Grant Thornton
The commercial health insurance scheme should be approved by the provincial finance, taxation and insurance supervision departments.
Grant Thornton
On 26 October 2011, the State Council announced the launching of a pilot VAT reform program from 1 January 2012.
Grant Thornton
Since the release of The Administrative Measures of Special Taxation Adjustment, as Guoshuifa [2009] No. 2 ("Circular 2") by China State Administration of Taxation (the "SAT") in 2009...
Duane Morris LLP
Since we published our Duane Morris Alert on 19 June 2015 reviewing the Indian Government's applicability of minimum alternate tax (MAT) on foreign portfolio investors (FPIs), the A.P. Shah committee has recommended to the Finance Ministry that MAT should not be imposed on FPIs for the period preceding 1 April 2015.
Duane Morris LLP
The retrospective levy of MAT on FPIs was reportedly behind a record dollar outflow triggered by FPIs last month.
Duane Morris LLP
On 13 May 2015, the India Parliament ratified the Undisclosed Foreign Income and Assets (Imposition of Tax) Bill, 2015.
Nishith Desai Associates
Black Money Act covers residents with undisclosed foreign assets and income and non-residents who have invested Indian-sourced income in offshore assets.
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.
Singh & Associates
Post investigation, the company was directed to pay service tax as determined by the departmental representatives. All the companies paid the said amount so determined along with filing an application u/s 73(3) of the Finance Act, 1994.
Khaitan & Co
Earlier this year, the Finance Act, 2015 had brought about the much awaited tax relief for domestic funds industry by granting a tax pass through status to Category I and II AIFs....
Nishith Desai Associates
While negotiating cross-border transactions, quite often the parties involved are not in agreement with respect to taxability of the transaction and applicability of withholding tax obligations.
Khaitan & Co
The Central Government (CG) has extended levy of anti-dumping duty on Polytetrafluoroethylene (PTFE) falling under tariff item 3904 61 00 of the First Schedule to the Customs Tariff Act, 1975 originating in, or exported from, Russia until 2 May 2016.
Nishith Desai Associates
ET Now: Amicus Curiae – Modi Sarkar's Tax Report Card
Vaish Associates Advocates
Transfer Pricing of Advertisement, Marketing and Brand Promotion expenses - An analysis of Delhi High Court ruling in the case of Sony Ericsson Mobile Communications India Pvt. Ltd.
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Nishith Desai Associates
Black Money Act covers residents with undisclosed foreign assets and income and non-residents who have invested Indian-sourced income in offshore assets.
Karthik Ranganathan
The Finance Minister has reiterated during his Budget speech that Goods and Service Tax Act (GST) will be brought into force from April 1, 2016.
Vaish Associates Advocates
The two member bench of the Hon’ble High Court of Punjab and Haryana in the case of CHD Developers Limited, Karnal vs. State of Haryana and others, has vide its order dated 22nd April 2015.
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.
Vaish Associates Advocates
Chapter XII of the Income Tax Act, 1961 (I.T. Act), which deals with the OFFENCES & PROSECUTIONS, is always a matter of concern for anyone concerned and related with the I.T. Act.
Karthik Ranganathan
The Government of India has shown its sincerest efforts to establish that it is pro-business and has made several amendments to the Income-tax Act, 1961 (the Act)...
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...
Moore Stephens
The tax principles that apply to an investment property also apply to a holiday house, if it is leased or rented out.
Nishith Desai Associates
We had earlier sent you our hotline on Budget 2015 (India Budget Insights 2015-16) on March 1, 2015 in which we had discussed some of the key changes proposed under the Finance Bill 2015.
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.
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