Mondaq All Regions: Tax
Cooper Grace Ward
Deductions for site improvements apply for all land valued using the Site Value methodology.
Miller Thomson LLP
Voici une synthèse des principales propositions.
Elias Neocleous & Co LLC
The Tax Department announced on March 20 2018 that companies and self-employed individuals that are required to submit annual accounts will be given an additional three months to file their tax...
Elias Neocleous & Co LLC
On 22 March 2018 Cyprus and the United Kingdom signed a revised double taxation agreement, based on the OECD Model Convention.
Jones Day
The Result: The most significant changes in the new tax treaty relate to the implementation of the latest OECD standards, the definition of tax residency...
Nishith Desai Associates
Dominant purpose or intention behind borrowing funds irrelevant under Section 14A of the Income Tax Act, 1961.
SKP Business Consulting LLP
Given the growing concerns in the industry due to the delay in processing of refund claims, the government has taken steps in the form of initiating a refund processing drive and issuance...
Crowleys DFK
Businesses based in Ireland who provide electronically supplied services (e-services) to customers need to understand how to apply VAT correctly, explains Siobhán O'Hea, Partner of Tax Services.
Arendt & Medernach
On 20 March 2018, the governments of France and Luxembourg signed a new double tax treaty ("New Treaty") replacing the current treaty dated 1 April 1958 ("Old Treaty").
PwC Nigeria
This follows from the deposit of the fifth instrument of ratification by Slovenia today 22 March 2018.
Smith & Williamson
On Tuesday 13 March the Chancellor of the Exchequer, the Rt Hon Philip Hammond MP, presented to Parliament the first Spring Statement under the ‘Better Budgets' timetable, comprising a single major fiscal event...
Mishcon de Reya
Although the Upper Tribunal's (UT's) judgment in Nestle [2018] UKUT 29 concerns the VAT treatment of milk flavouring powders (Nesquik), the interpretation ...
Підвищення ставок податку на репатріацію при застосуванні Конвенції між Україно&
McDermott Will & Emery
This morning, Indiana Governor Eric Holcomb signed a bill into law that will exempt cloud-based software transactions from State Gross Retail and Use Taxes, effective July 1, 2018.
McDermott Will & Emery
FERC announced actions in response to the 2017 tax reform legislation and a revised income tax policy, which eliminates the income tax allowance for Master Limited Partnerships.
Poyner Spruill LLP
Deep within the text of the Tax Cuts and Jobs Act of 2017 (TCJA) are two provisions that will have a significant effect on both alimony and child support.
Morgan Lewis
The Illinois Department of Revenue has published guidance on the impact of federal tax reform on Illinois taxpayers, including with respect to the repatriation transition tax ...
Stroock & Stroock & Lavan LLP
There were several changes to the income tax—including the reduction in the top corporate tax rate to 21 percent, the reduction in individual income tax rates, including a new top marginal ...
Increase of the repatriation tax rates when applying the Convention between Ukraine and the Kingdom of the Netherlands for the avoidance of double taxation and the prevention of fiscal evasion...
TMF Group
Arguably few countries will be impacted as much by the OECD's Common Reporting Standard (CRS) than those jurisdictions once seen as "offshore havens".
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Borden Ladner Gervais LLP
Our annual thought leadership report is now available to download.
Rotfleisch & Samulovitch P.C.
At bottom, the bitcoin system is a system of digital currency. In particular, a bitcoin functions as a digital asset, serving as a medium of exchange.
Ruchelman PLLC
Change driven by development of intellectual property ("I.P.") is now a constant. Whether the I.P. user is a tax adviser accessing a digital library, an auto mechanic interfacing with an engine...
Prager Dreifuss
Be it in the Zug "Crypto Valley" or elsewhere, various large-scale Initial Coin Offerings or ICOs have recently been conducted in or from Switzerland. ICOs are a new instrument of raising capital...
A new initiative should assist junior exploration companies by providing what may be a flow through tax credit scheme.
Tauil & Chequer
As pessoas físicas e jurídicas residentes, domiciliadas ou com sede no Brasil que possuírem quantia igual ou superior a US$ 100.000,00 (cem mil dólares americanos), ou seu equivalente em outras moedas, em ativos ou direitos localizados no exterior, estão obrigadas a entregar uma declaração...
Cezalar, Gümrük Kanunu'nun (GK'nın) 11'inci kısmında hüküm altına alınmıştır. Belirtilen kısımda yer alan...
The Berejiklian Government has introduced a Bill into the NSW Parliament which may change the way surcharge purchase duty and surcharge land tax applies to foreign developers.
Kramer Levin Naftalis & Frankel LLP
President Trump signed sweeping tax legislation into law on Dec. 22, 2017, resulting in several significant changes to the wealth transfer tax system, effective as of Jan. 1, 2018.
Collins Barrow National Incorporated
In recent years, digital currencies called "cryptocurrencies" have exploded in mainstream popularity.
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