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Australia
Alvarez & Marsal
AusNet Services was a stapled group consisting of AusNet Services (Transmission) Limited, AusNet Services Finance (Finance) Trust and AusNet Services (Distribution) Limited.
Alvarez & Marsal
On February 12, 2024, the Australian government released a new exposure draft (ED) proposing public country-by-country (CbC) reporting requirements...
Coleman Greig Lawyers
After 1 July 2025, taxpayers will no longer be able to claim a deduction for GIC and SIC
Alvarez & Marsal
This A&M Tax Brief summarises the current state of play for the new Australian thin cap rules, noting that the most recent amendments (circulated by the Government in November 2023)...
Alvarez & Marsal
Private capital continues to experience a meteoric rise, with the Australian Investment Committee reporting assets under management at a record high of $118 billion as of September 2022.
Cooper Grace Ward
All applications for DGR endorsement must be made to, and will be assessed by, the ATO.
Holding Redlich
A case study which explores the rigorous approach to compliance of R&D tax regulators.
Holding Redlich
Medical and healthcare centres should assess their arrangements with medical practitioners and exposure to payroll tax.
China
Acclime
The Chinese government has rules on tax-free allowances applicable to foreigners working in Mainland China.
Hong Kong
Withers LLP
Just over a year has passed since Hong Kong lifted the last COVID-19 measures, but the city is still facing challenges in recovering its economy to pre-COVID levels.
The Sovereign Group
Hong Kong's Inland Revenue (Amendment) (Taxation on Foreign-sourced Disposal Gains) Bill 2023, which amends the foreign-sourced...
India
S&R Associates
The primary purpose of double taxation avoidance agreements ("DTAAs") is to eliminate double taxation by providing taxing rights or granting tax credit...
Nexdigm Private Limited
The Central Board of Direct Taxes (CBDT), via its press release under the e-Verification Scheme-2021, implemented an "on-screen functionality"...
Khaitan & Co LLP
The inaugural listing of a non-profit organisation (NPO) on the social stock exchange (SSE) has set the ball rolling for social enterprises (SE) to raise funds on the SSE.
S.S. Rana & Co. Advocates
India's Micro, Small and Medium Enterprises (MSME) are the backbone of the economy, contributing significantly to employment and GDP.
Lakshmikumaran & Sridharan
A significant ruling of the Delhi Appellate Tribunal in the case of Prism Scan Express Pvt. Limited could be a wakeup call to all those who were under the belief that their old trades...
Khurana and Khurana
This article aims to analyse the case of Assistant Commissioner of Income-tax (Exemptions) v. Ahmedabad Urban Development Authority which is landmark case that dynamically changed the interpretation of Section 2(15) of the Income Tax Act, 1961.
S&A Law Offices
Section 245 of the Income Tax Act 1961 provides that if income tax refund is found due to any person, by the Assessing Officer, the Deputy Commissioner...
Acuity Law
This monthly legal roundup is a compilation of our thought leadership articles published in the month of January 2024 on key legal and regulatory topics.
Anderson Mori & Tomotsune
Under Japanese tax law, in brief, an individual's tax residency status and the source of income affects a range of taxation imposed on such Individual.
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