Mondaq Asia Pacific: Tax
Corrs Chambers Westgarth
The ATO has released its long awaited guidance on the new transfer pricing rules, operative from 29 June 2013.
This Alert examines the new LRBA determination legislative Instrument and discusses what effects it will have on SMSFs.
Cooper Grace Ward
Given the tax consequences, all trust deeds for unit trusts with superannuation funds as unitholders should be reviewed.
Cooper Grace Ward
PS LA 2014/1 applies to private and public ancillary funds, with some exceptions for funds under transitional rules.
Moore Stephens
Over the last decade, the government has taken to to announcing significant tax changes well in advance of enactment.
Cooper Grace Ward
If the ATO decides that individuals are employees, the client will be exposed to shortfalls of superannuation and PAYG.
King & Wood Mallesons
The article discusses good faith and bad faith and the tax impact of acquiring falsely issued invoices in good faith.
Sheppard Mullin Richter & Hampton
This year will mark a half-decade since the release of Circular 698
R&P China Lawyers
Chinese tax authorities have been focusing increasingly on secondment arrangements of foreign companies in China.
Andreas Neocleous & Co LLC
The new Indian High Commissioner to Cyprus, who formally took up his appointment last week, has informed local media that a technical delegation from India is expected to visit Cyprus early in March to "tie up loose ends and sign a new treaty" on double taxation between Cyprus and India.
Oldham, Li & Nie
Her Majesty's Revenue and Customs has long had a reputation as one of the strictest tax collectors globally...
Mayer Brown JSM
On 13 March 2014, the Court of Final Appeal handed down its ruling in "Moulin Global Eyecare Trading Limited (In Liquidation) v. The Commissioner of Inland Revenue and Another".
Nishith Desai Associates
Mumbai Tribunal takes substance approach to taxation of notional income arising from subscription to shares at lower than fair market value.
Nishith Desai Associates
The Mumbai bench of the Income Tax Appellate Tribunal ("Tribunal"), in the case of Sudhir Menon HUF v. Asst. CIT, in the context of the Section 56(2)(vii)(c) of the Income Tax Act, 1961 ("ITA"), has ruled that notional income arising on account of receipt of additional shares by the existing shareholders of the company, at a value which is below its fair market value ("FMV"), would not be subject to tax provided the additional shares are allotted pro rata to all shareholders.
Singh & Associates
Earlier the Central GOVERNMENT vide its notification exempted certain taxable services from the whole of the service tax leviable thereon under section 66B.
Singh & Associates
Taxation of any person, in any Country, is dependent on his residential status.
Singh & Associates
It has always been an issue under surveillance by the Income Tax Authorities in India to catch hold of transactions which amount to income accrued in India.
Singh & Associates
One of the most important and widely debated concept of Double Taxation Agreements is that of "Permanent Establishment"[hereinafter referred as PE].
Singh & Associates
CBDT vide its press release has provided the new procedure will be effective from 03.02.2014.
Singh & Associates
Vide circular dated 22.01.2014 CBDT has specified Foreign Portfolio Investors registered under the Securities and Exchange Board of India (Foreign Portfolio Investors) Regulations, 2014.
Most Popular Recent Articles
Singh & Associates
Service tax was initially introduced in the year 1994, when service tax was made applicable on only three services.
Corrs Chambers Westgarth
The Government plans a white paper on tax reform within two years and will then seek a mandate at the next election.
CBP Lawyers
Exemptions or concessions on stamp duty could apply when contemplating the purchase or transfer of NSW real estate.
Danta Transaction Services
The Indian government has, in the recent past, introduced a mandatory requirement of furnishing Tax Residency Certificate, for non-residents seeking tax treaty benefits.
Singh & Associates
Sometimes Tax treatment of income arising by an Individual may not be clear from direct provisions of the Income tax act, 1961.
Singh & Associates
A discussion on the Stamp Duty in India.
Singh & Associates
The Dispute Resolution Panel under the Income Tax Act, 1961 is an Alternative Dispute Resolution mechanism for resolving the disputes relating to Transfer Pricing in International Transactions.
Singh & Associates
Dividend distribution tax is an income tax on the distributable profits of the domestic company.
DLA Piper Australia
The Tax Update is an overview on the reverse charge rules & arrangements and highlights some implications of the changes.
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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