Mondaq Asia Pacific: Tax
HopgoodGanim
This is an overview of the Paper, which provides more certainty to small explorers as to the operation of the Incentive.
HopgoodGanim
This Alert summarises the recent discussions regarding the enforcement of new GST legislation for online content.
Hunt & Hunt
Australia may become a party to a new international standard dealing with the automatic exchange of tax information.
Moore Stephens
These ATO proposals appear to be in response to recommendations for simplified TP documentation for SME taxpayers.
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.
Jones Day
The State Administration of Taxation issued the "Public Announcement on Certain Issues Concerning Special Tax Treatment on Equity Transfers by Nonresident Enterprises".
Jones Day
The China State Council has approved three special areas to promote economic cooperation between the Chinese Mainland and Hong Kong, Macau, and Taiwan.
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.
Oldham, Li & Nie
Her Majesty's Revenue and Customs has long had a reputation as one of the strictest tax collectors globally...
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.
Nishith Desai Associates
Requirement under ITA to deduct tax appropriately before claiming expenditure should not result in a disallowance of the deductor's expenditure.
Most Popular Recent Articles
Singh & Associates
Sometimes Tax treatment of income arising by an Individual may not be clear from direct provisions of the Income tax act, 1961.
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.
Moore Stephens
The article discusses various issues of interest relating to superannuation, superannuation contributions and tax.
Singh & Associates
Dividend distribution tax is an income tax on the distributable profits of the domestic company.
HopgoodGanim
The Alert summarises the pertinent aspects from a taxation perspective, with a focus on key impacts for mining projects.
CBP Lawyers
Exemptions or concessions on stamp duty could apply when contemplating the purchase or transfer of NSW real estate.
Singh & Associates
Taxation of any person, in any Country, is dependent on his residential status.
Singh & Associates
A discussion on the Stamp Duty in India.
Singh & Associates
One of the most important and widely debated concept of Double Taxation Agreements is that of "Permanent Establishment"[hereinafter referred as PE].
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