Mondaq Asia Pacific: Tax
Cooper Grace Ward
As the decision shows, failure to consider context can result in errors in tariff classification.
Broad & Bright
Circular 36 effectively ends the application of BT to sales of services, intangibles, and real property.
Gowling WLG
The OECD Common Reporting Standards are designed to facilitate global exchange of financial account data. Foreign accounts and structures owned by Chinese tax resident individuals...
Mayer Brown JSM
As an attempt to cool off the residential property market, the Hong Kong Government, announced that the Stamp Duty Ordinance would be amended to increase the AVD rates for ALL residential property transactions.
Mayer Brown JSM
In China, there has never been a better, or more critical, time than now for enterprises to review their operations and activities that are subject to scrutiny and regulation by China Customs.
Khaitan & Co
We refer to our newsflash dealing with the clarifications issued by the Central Board of Direct Taxes (vide circular no 41 of 2016) on the scope of the indirect transfer provisions...
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.
ARA LAW
Well described in precise words, "the difference between tax avoidance and tax evasion is the thickness of a prison wall".
Nishith Desai Associates
In the absence of any limitation period prescribed in the statute, a reasonable period should be applicable for proceedings against non-deduction of tax for payments made to non-residents.
SKP Business Consulting LLP
In a recent case, the High Court of Madras (Court) attributed part of the composite consideration received to a non-compete covenant.
Nishith Desai Associates
Recently, on December 21, 2016, the "CBDT" released a circular containing responses to questions raised by various stakeholders in the context of the applicability of the indirect transfer provisions...
Khaitan & Co
Pursuant to the signing of the third protocol (Protocol) amending the India-Singapore Tax Treaty (Treaty) on 30 December 2016, the text of the Protocol has now been officially released...
Khaitan & Co
The capital gains exemption under the Treaty was made coterminous with that under the India-Mauritius tax treaty.
Khaitan & Co
Recently, the Central Board of Direct Taxes issued a circular clarifying the scope of the indirect transfer provisions to address certain queries raised by stakeholders primarily focussed on fund structures.
Khaitan & Co
Despite the huge success of the inaugural edition of the Formula One Grand Prix of India held in October 2011 and of the two iterations thereafter in 2012 and 2013 respectively...
S.S. Rana & Co. Advocates
The Central Bureau of Excise and Customs released the Model Central and State Goods and Services Tax (GST) Bills in November 2016 after the Constitution (122nd Amendment) Bill, 2014...
Khaitan & Co
The exception carved out for acts already done pursuant to the earlier notification could be to ensure that the position adopted in past transactions would not be unsettled.
Khaitan & Co
India had notified Cyprus as a ‘non-cooperative jurisdiction' owing to lack of effective exchange of information, vide a notification of the CBDT dated 1 November 2013 under Section 94A of the Income Tax Act, 1961, . . .
Vaish Associates Advocates
Mega Cabs Pvt. Ltd. had challenged Rule 5A(2) of the Service Tax Rules, 1994, as amended by Notification No. 23/2014-ST dated 05.12.2014, which empowers deputing department officers...
Vaish Associates Advocates
The Hon'ble High Court of Delhi in the case of New Age Generators vs. The Commissioner, Value Added Tax, has vide its order dated July 12, 2016 . . .
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Singh & Associates
Vide Finance Bill 2016, the Government has introduced presumptive taxation scheme for the persons earning professional income.
Trilegal
The implementation of GST will significantly improve the competitiveness and performance of India's manufacturing sector.
Dentons
The Office of State Revenue (OSR) has released a ruling on 22 December 2016 in relation to the definition a ‘foreign person'.
Vaish Associates Advocates
The Finance Minister in his Budget speech last year had mooted the proposal to reduce the rate of corporate tax from 30% to 25% over the next four years, along with corresponding phasing out of exemptions and deductions.
Khaitan & Co
Pursuant to the signing of the third protocol (Protocol) amending the India-Singapore Tax Treaty (Treaty) on 30 December 2016, the text of the Protocol has now been officially released...
ARA LAW
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").
Cooper Grace Ward
Many of these amendments were anticipated, but the ability to commute a market linked pension is an unexpected surprise.
Nishith Desai Associates
Recently, on December 21, 2016, the "CBDT" released a circular containing responses to questions raised by various stakeholders in the context of the applicability of the indirect transfer provisions...
Labuan IBFC Inc
Recent global events from the release of the Panama Papers to a series of high-profile inversions have given international tax regulators both rhetorical ammunition and public support to execute a global crackdown on multinational tax planning.
Khaitan & Co
The capital gains exemption under the Treaty was made coterminous with that under the India-Mauritius tax treaty.
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