Mondaq Asia Pacific: Tax
Coleman Greig Lawyers
We recommend that all advisors urgently familiarise themselves with the terms of the ATO Practical Compliance Guideline.
Swaab Attorneys
Tax breaks will be provided to encourage new investment in early stage innovation companies with high growth potential.
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...
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.
R&P China Lawyers
For foreign investors, these tax changes will bring both bottom-line benefits and greater consistency to their operations.
AnJie Law Firm
Sheppard Mullin Richter & Hampton
On January 29, 2016, the State Administration of Taxation, the Ministry of Finance and the Ministry of Science and Technology jointly issued the Revised Measure for Certification...
RSM Tax Advisory
In August 2015, the Organisation for Economic Co-operation and Development (OECD) published the first edition of the Common Reporting Standard (CRS) Implementation Handbook...
RSM Tax Advisory
On 26 October 2011, the Chinese State Council officially announced the launching of a pilot Value Added Tax ("VAT") reform program ("Pilot Program") to be carried out in three phases.
Nishith Desai Associates
THESE are taxing times indeed! The global shift on clamping down on base erosion/profit shifting has the recently amended India-Mauritius tax treaty to add to its list.
Vaish Associates Advocates
The assessee, a limited company incorporated under the provision of the Companies Act, 1956, was engaged in the business of manufacture of television sets and components...
Nishith Desai Associates
When deferred consideration for transfer of a capital asset is contingent on one or more uncertain events, such deferred payment is not taxable in the year of transfer if it has not accrued to / been received by the transferor in that year.
Vispi T. Patel Chartered Accountants
Under the Act, different powers have been conferred on different authorities to deal with the orders passed by the lower authorities.
Shardul Amarchand Mangaldas & Co
As discussed in our previous update, India and Mauritius have signed a protocol amending the India-Mauritius tax treaty.
Singh & Associates
Section 244A of the Income-tax Act provides that if any amount of refund becomes due to the assessee under the income-tax Act, he shall, subject to the provisions of this section, be entitled to receive...
Khaitan & Co
As per the Press Release issued by the Ministry of Finance, Government of India on 14 May 2016, the Scheme will remain open for four months from 1 June 2016 to 30 September 2016.
Singh & Associates
In addition to the highlights of the Budget-2016 in our previous issue of Newsletter Vol. IX, Issue III, another round-up of the same is briefed.
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.
Nishith Desai Associates
Webinar: India Mauritius Tax Treaty Amended (Capital Gains Tax Benefit under Mauritius / Singapore treaties fall away): Impact on India Focused Funds and PE/M&A Structures (May 12, 2016).
Externalization is the strategy of incorporating holding companies in offshore jurisdictions for tax optimization and operational stability.
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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").
Khaitan & Co
The Service Tax laws enacted under Chapter V of the Finance Act, 1994 have been amended vide Union Budget 2016-17.
RSM Tax Advisory
In August 2015, the Organisation for Economic Co-operation and Development (OECD) published the first edition of the Common Reporting Standard (CRS) Implementation Handbook...
Cooper Grace Ward
This paper considers specific provisions that should be included in 'smart', tax effective, discretionary trust deeds.
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.
Corrs Chambers Westgarth
The Court considered the validity of the Tax Commissioner's treatment of debits and credits in an insolvency context.
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
The assessee had maintained separate books of account on SAP based ERP system.
Employee stock option plans (ESOPs) are being widely used by both public companies and startups as a means of monetary compensation and to provide incentives for employees.
Holding Redlich
This new taxation legislation will impact on any property transaction where the purchase price is more than $2 million.
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