Mondaq Asia Pacific: Tax
HopgoodGanim
The changes aim to better align interests of employers and employees, and to stimulate growth in start-up businesses.
Moore Stephens
The direction of the proposals is welcome, but there are still unresolved issues since the Government's announcement.
Rockwell Olivier
The Government has recently announced proposed changes to the income tax treatment of employee share schemes (ESS).
K&L Gates
Changes to Australia's thin capitalisation and non-portfolio dividend exemption rules have received Royal Assent.
Harneys
Following the coming into force of the TIEA both Japan and the British Virgin Islands can exchange information in relation to tax matters within the framework of the TIEA.
Broad & Bright
Transportation and certain modern services industries have gradually been placed under the scope of value-added tax (in a switch from business tax since January 1, 2012.
Broad & Bright
Since January 1, 2008, China has introduced the general anti-avoidance rules ("GAAR") as a part of the new enterprise income tax regime.
Nishith Desai Associates
The Bombay High Court held that shares issued at premium by a resident entity to a non-resident entity didn’t give rise to income and there is no ‘international transaction’ to trigger transfer-pricing provisions.
Duane Morris LLP
On 10 October 2014, the Bombay High Court delivered a judgment in favour of Vodafone India Services Private Limited in a long-pending USD 490 million tax dispute.
Nishith Desai Associates
•The Delhi High Court upholds the non-taxability of gains from sale of shares of overseas entities by the Copal Group to the Moody's Group.
Karthik Ranganathan
The Supreme Court of India (SCI) in the recent case of Commissioner of Income-tax, Rajkot vs. Estate of Late HMM Vikramsinhji of Gondal...
Karthik Ranganathan
The Delhi High Court (Delhi HC) has very recently held in the case of Zaheer Mauritius vs. Director of Income-tax (International Taxation) –II [(2014) 47 taxmann.com 247 (Delhi)]...
Singh & Associates
Merely because the Assessee had claimed the expenditure, that by itself would not, attract the penalty under Section 271(1)(c).
Singh & Associates
The Finance Bill, 2014 along with various notifications have proposed innumerous changes in the Service Tax Law, Customs, Central Excise and the Income Tax.
Nishith Desai Associates
CBDT issues circular seeking to provide clarity on the tax treatment of alternative investment funds that are set up as trusts.
Nishith Desai Associates
Transfer of a ‘Compulsorily Convertible Debenture’ to a third party taxable as ‘capital gains’ and not ‘interest’
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.
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.
Karthik Ranganathan
Clause 39 of section 65B (Interpretations) of the Act has been amended (which defines metered cab) to carve out the service rendered by radio taxis.
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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.
Karthik Ranganathan
Clause 39 of section 65B (Interpretations) of the Act has been amended (which defines metered cab) to carve out the service rendered by radio taxis.
Singh & Associates
Dividend distribution tax is an income tax on the distributable profits of the domestic company.
Singh & Associates
Wealth Tax in India is a form of Direct Tax and is levied under the provisions of Wealth-Tax Act, 1957.
Singh & Associates
One of the most important and widely debated concept of Double Taxation Agreements is that of "Permanent Establishment"[hereinafter referred as PE].
DLA Piper Australia
The Tax Update is an overview on the reverse charge rules & arrangements and highlights some implications of the changes.
PSA Legal Counsellors
Bitcoin is a cryptographic, digital and experimental currency introduced in the digital world in 2008.
Singh & Associates
Trading Liability in general terms can be understood as an obligation of a person to pay another person for goods purchased or value receivedfrom that other person.
Singh & Associates
Taxation of any person, in any Country, is dependent on his residential status.
Singh & Associates
It is often a topic of dispute amongst the various judicial authorities that whether the high end educational institutions, especially schools, providing modern and equipped educational aids, maintaining the highest standards of hygiene, offering air-conditioned classroom, buses etc. are involved in activities which are charitable or commercial in nature.
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