Mondaq Asia Pacific: Tax
Makinson d'Apice Lawyers
TR 2014/D5 applies special conditions to a number of various entities whose ordinary and statutory income is tax exempt.
Carroll & O'Dea
This 2014 decision considered the Australian/US double tax treaty, and principles for valuation of business components.
Moore Stephens
The ATO will review arrangements used by professional services partnership firms operating through discretionary trusts.
Moore Stephens
Now that this act has been repealed there are a number of measures that have changed which may impact on small business.
Moore Stephens
A number of measures have changed since the repeal of the Mining Resources Tax, which may impact on small business.
ClarkeKann Lawyers
This is an overview on the reverse charge arrangements and highlights some possible implications of the proposed changes.
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.
PricewaterhouseCoopers
On 28 March 2014, China and Germany entered into a new double taxation agreement (DTA) and protocol (together referred to as 'the new DTA').
Haiwen & Partners
Recent rules promulgated by the state and local tax administrations in China pave the way for exempting cross-border services from value added tax.
Eiger
In a nutshell, the Convention can be described as a multilateral agreement designed to promote international cooperation regarding tax laws.
PricewaterhouseCoopers
Hong Kong and the US signed a tax information exchange agreement (TIEA) on 25 March 2014.
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.
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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.
Singh & Associates
Dividend distribution tax is an income tax on the distributable profits of the domestic company.
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
Sometimes Tax treatment of income arising by an Individual may not be clear from direct provisions of the Income tax act, 1961.
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
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].
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.
Singh & Associates
Taxation of any person, in any Country, is dependent on his residential status.
Nishith Desai Associates
Budget 2014-15 has introduced tax incentives for the real estate investment trusts regime, and also provided for relaxations in foreign direct investment regime.
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