Mondaq Asia Pacific: Tax
Cooper Grace Ward
This paper focuses on tax and other restructuring issues which should be considered before clients transfer assets.
Cooper Grace Ward
Banks are now required to collect information from customers who are non-resident, to share with tax authorities.
Coleman Greig Lawyers
The article revisits a 'going concern' exemption, criteria for the exemption and merits of supplying a 'going concern'.
TMF Group
China is ranked 7th in the world - the second most complex jurisdiction in Asia. Hong Kong remains the easiest place in Asia for accounting and tax.
Mayer Brown JSM
China signed the MLI on 7 June 2017. It has opted out of the MLI's permanent establishment (PE) provisions concerning (i) artificial avoidance of PE status through commissionaire arrangements and similar strategies;
SKP Business Consulting LLP
A new era in transfer pricing documentation and reporting has begun.
Phoenix Legal
The interaction of domestic tax systems of different countries and the bilateral tax treaties amongst them, sometimes have led to unintended overlaps and gaps.
S.S. Rana & Co. Advocates
The DGS, has the power to issue summons, conduct investigation and give its findings to the authority.
Shardul Amarchand Mangaldas & Co
The leaning towards digitization is evolving and unlikely to inverse.
Khaitan & Co
The Hon'ble Bombay High Court upheld a decision wherein a Mauritian entity was entitled to avail the beneficial provisions of the India Mauritius Tax Treaty in relation to capital gains arising from the sale of shares of an Indian company.
TMF Group
The Goods and Services Tax (GST) – the biggest tax reform in independent India - was announced and came into effect on 1 July 2017.
SKP Business Consulting LLP
Transfer of unquoted equity shares for a value less than the fair market value attracts tax implications for the seller and the receiver, under the Income tax Act, 1961 (ITA).
Corp Comm Legal
Let us see some of the probable outcomes.
SKP Business Consulting LLP
CBDT had earlier issued a Circular clarifying that no tax shall be withheld on the service tax component comprised in the amount paid/payable to a resident if the same was indicated separately in the agreement/contract between the payer and the payee.
S.S. Rana & Co. Advocates
The Hon'ble bench further held that until any further orders, no coercive action would be taken against providers of legal services for non-compliance under the new indirect tax regime.
Khaitan & Co
A division bench of the Hon'ble Allahabad High Court upheld recovery proceedings initiated against the payer for failure to withhold taxes from the payment which was made to a 'non-resident' 10 years ago.
SKP Business Consulting LLP
In a recent decision1 (pertaining to Financial Year (FY) 2009-10 and FY 2010-112), the Bengaluru Tribunal was dealing with the issues arising from the Double Taxation Avoidance Agreement...
S.S. Rana & Co. Advocates
According to the provisions of Article 279A, the various rates and slabs for GST under the CGST Act would be made only on the basis of the recommendations of the GST Council.
SKP Business Consulting LLP
In our earlier alert dated 1 July 2017, a gist of all the notifications pertaining to CGST Act, 2017, CGST (Rate), IGST Act, 2017 and IGST (Rate) was provided.
S.S. Rana & Co. Advocates
E-commerce Operators and their suppliers have been granted a welcome relief by the Central Government with the Ministry of Finance issuing a public statement on June 26, 2017...
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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.
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.
Kemp Strang Lawyers
This Federal Court case is the first to provide any real guidance on the intra-group pricing of debt by multinationals.
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.
SKP Business Consulting LLP
The GST Council in its meeting in Srinagar on 19 May 2017 has considered and finalised GST rates to be applicable for different types of services.
Shardul Amarchand Mangaldas & Co
The leaning towards digitization is evolving and unlikely to inverse.
STA Law Firm
From the printing press to the digital revolution, humankind has been inclined to innovate first and plan later
Khurana and Khurana
Before the GST regime, the Union government exclusively used to levy tax on transactions relating to IP rights if such were classified as services, while the State governments used to levy tax on IP rights if the transaction involving such were classified as sale...
Khaitan & Co
Some interesting issues that have been clarified in the FAQs are briefly dealt with below.
S.S. Rana & Co. Advocates
It is touted as the biggest fiscal reform the country has ever witnessed since Independence, and it has been claimed that it will lead to decreased inflation, rise in GDP, and more transparent accountability of parties.
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