Mondaq Asia Pacific: Tax
Sparke Helmore Lawyers
The ATO has confirmed that income tax will be payable on redemption payments under the SA workers' compensation scheme.
BRI Ferrier
In this article, we discuss the ATO's recent changes and the implications for small and medium-sized enterprises (SMEs).
SKP Business Consulting LLP
The Maharashtra Budget for the year 2017-2018 was presented by the Finance Minister (FM) of Maharashtra on 18 March 2017.
Shardul Amarchand Mangaldas & Co
Trust structures have gained popularity over the years in India as vehicles for pooling of investments and for estate planning by high net-worth individuals.
Krishnomics Legal
The proposed law further provides that such adjustment amount, if not repatriated into India within the prescribed period, the same shall entail a notional interest which would also be subject of tax.
SKP Business Consulting LLP
Recently, the Central Board of Direct Taxes (CBDT) has notified several amendments in the Articles and Protocols of the India–Israel tax treaty.
SKP Business Consulting LLP
A majority of the present Indirect Tax (IDT) levies in India are expected to be subsumed by the Goods and Services Tax (GST).
S.S. Rana & Co. Advocates
On January 24, 2017, the Central Board for Direct Taxes issued a circular enumerating the Guidelines for Determining the Place of Effective Management (hereinafter referred to as "POEM Guidelines") of a company.
Nishith Desai Associates
Orchid Pharma Ltd. ("OPL"/ "Taxpayer") is a global pharmaceutical company which produces and sells active pharmaceutical ingredients (APIs) and finished dosage forms (FDFs) around the world.
Withers LLP
India's 2017-18 Budget is mostly populist with a big focus on infrastructure and rural development.
SKP Business Consulting LLP
The GST Council concluded their 9th meeting on 16 January 2017, resolving the most contentious issue of ‘dual control' and setting a realistic timeline of 1 July 2017 for rolling out GST in India.
SKP Business Consulting LLP
In a series of Goods and Services Tax (GST) Council meetings, the 7th GST Council meet was conducted on 22-23 December 2016. Amidst the political friction due to demonetisation...
SKP Business Consulting LLP
In a series of Goods and Services Tax (GST) Council meetings, the 8th GST Council meet was conducted on 3-4 January 2017.
Krishnomics Legal
In 2012, the Supreme Court of India in the Vodafone case held that any transfer by a non-resident of shares of a non-resident company which derives its value from the shares or interest situated in India would not attract Indian capital gains tax.
Nishith Desai Associates
In line with the expectations, and as an aftermath to the hugely controversial demonetization exercise, Budget 2017 announced on February 1 has clearly toed the populist line.
SKP Business Consulting LLP
India is considered to be the land of tax litigation.
The Union Budget 2017, touted as the budget of many firsts, aims at long term growth and a fiscally prudent outlook. Rationalization of tax rates and reduction of tax controversies are the key focus points.
Nishith Desai Associates
Indian tax authorities release final guiding principles for the determination of the ‘place of effective management' of a foreign company.
SKP Business Consulting LLP
In the last few years, media reports revealed that the effective tax rates of some leading Multinational Corporations (MNCs) are lower than 1% of their revenues.
SKP Business Consulting LLP
Over the last few years, there has been an increased use of technology by the tax authorities and taxpayers alike.
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The implementation of GST will significantly improve the competitiveness and performance of India's manufacturing sector.
Singh & Associates
Vide Finance Bill 2016, the Government has introduced presumptive taxation scheme for the persons earning professional income.
From 1 July 2017, the availability of stamp duty concessions for off-the-plan purchases in Victoria will be restricted.
Nishith Desai Associates
The Indian Union Budget for the financial year 2017-18 ("Budget") was announced earlier in the day.
Rajani Associates
If the control and management of the underlying business is being transferred along with the transfer of the shares of the unlisted entity.
Nangia & Co
GST, which is considered as biggest tax reform since 1947 which seeks to replace a slew of taxes and levies in 29 states and aims to simplify and harmonise the indirect tax regime in the country.
Vaish Associates Advocates
Section 145 of the Income tax Act, 1961, as amended by the Finance Act, 1995, empowered the Central Government to notify the Accounting Standards to be followed for computing income under the head "Profits and Gains of Business or Profession" and "Income from Other Sources".
With increased globalization and the growth of information technology, the import of technical know-how, acquisition of software and technical services is not very uncommon in developing economies like ours.
Moodys Gartner Tax Law LLP
Many US citizens living in Australia and elsewhere around the world have found themselves faced with the difficult decision of whether to keep or renounce their US citizenship.
SKP Business Consulting LLP
On 3 February 2017, while addressing separate sessions, the Finance Minister and the Revenue Secretary set specific timelines for the introduction of Goods and Services Tax (GST) Draft Laws...
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