Mondaq Asia Pacific: Tax
Norton Rose Fulbright Australia
The decision clarifies the operation of economic entitlement provisions and their application to development agreements.
Clayton Utz
There are some increased taxes and duties in Victoria's budget, but also some higher thresholds and extended exemptions.
The price of a parcel of shares does not necessarily determine its market value when assessing capital gains tax (CGT).
The ATO is now using data analytics to discover when a wealthy individual disposes of a valuable asset subject to tax.
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...
TMF Group
At the recent opening of the Chinese National People's Congress, Prime Minister Li Keqiang announced that business tax would be replaced by VAT across all insurance sector industries by May 2016.
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.
RSM Tax Advisory
The Financial Secretary, Mr. John Tsang, delivered the 2016-17 Budget Speech at the Legislative Council on 24 February 2016.
Khaitan & Co
It is peculiar to note that the tax authorities have challenged non-withholding of tax even when the transaction resulted in a capital loss to the Cypriot seller and thus, no taxable income arose in the hands of the Cypriot seller.
Singh & Associates
There is no change in the Tax slab for the financial year 2016-17 for individuals (including senior and super senior citizens), Hindu Undivided Family (HUF), co-operative societies, firms and Local Authorities.
Nishith Desai Associates
Air India Limited ("AIL"), an Indian public company entered into a wet lease2 agreement ("Lease Agreement") for three aircraft with Cabrijet Inc. ("Cabrijet"), a company incorporated in Antigua and Barbuda.
Vaish Associates Advocates
Changes are made in VAT rates on the following items...
Khaitan & Co
The Service Tax laws enacted under Chapter V of the Finance Act, 1994 have been amended vide Union Budget 2016-17.
Vaish Associates Advocates
For the assessment year 2008-09, the assessee filed return of income declaring, inter-alia, 'short term capital gains' in respect of shares sold on recognized stock exchange which were taxable @10%.
Nishith Desai Associates
Beneficial provisions under a tax treaty will apply irrespective of amendment in the Income Tax Act.
Nishith Desai Associates
An AOP is a separate taxable entity under the ITA and is deemed to come into existence when two or more persons join together in common purpose or common action with the object of producing income.
To reduce litigation and bring consistency in approach, the Central Board of Direct Taxes has clarified the tax treatment of a consortium of contractors implementing EPC contracts and turnkey projects.
Khaitan & Co
An important change brought about vide the Notification is the application of thresholds for the number of investors and investment on a ‘look through' basis in case of a pooling vehicle being the investor in the fund.
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Khaitan & Co
The Service Tax laws enacted under Chapter V of the Finance Act, 1994 have been amended vide Union Budget 2016-17.
Broadley Rees Hogan Lawyers
This is a 10% withholding payment on the disposal of certain 'Taxable Australian Real Property' by foreign residents.
Swaab Attorneys
The article addresses how these amendments will apply to the sale of Australian real property by foreign residents.
Russin & Vecchi
The rules describe tax obligations of foreign entities and individuals who do business in or receive income from Vietnam.
Khaitan & Co
The Central Government has not notified CENVAT Credit eligibility of such Cess under the CENVAT Credit Rules, 2004. Therefore, as of now, no CENVAT Credit can be availed for the Cess paid.
Carroll & O'Dea
This decision demonstrates what a director may be required to do to discharge personal obligations for company taxes.
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.
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.
Clayton Utz
The repercussions of the leak of the Panama Papers could go on for years, and go beyond tax to corporate governance.
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