Australia
Alvarez & Marsal
The Australian Taxation Office (ATO) issued a new draft taxation ruling (TR 2024/D1) on 17 January 2024 in relation to the character of receipts...
Coleman Greig Lawyers
The changes could have significant financial consequences for foreign residents selling property in Australia.
K&L Gates
In this final Part 10 of our build-to-rent (BTR) series, we identify some key investment structuring challenges for investors in new BTR assets in Australia, and consider how investors may be able to overcome some of them.,..
K&L Gates
As trailed in Part 1 of our build to rent (BTR) series, the Australian Government has announced plans to remove some of the key income tax barriers to BTR projects.
Fortis Accounting Partners
A skilled international tax expert would help businesses reduce risks and develop effective tax planning strategies.
K&L Gates
The Australian Federal Government has just released its budget for 2023-24. The K&L Gates tax team outlines the key announced tax measures and our instant insights into what they mean for you in practice.
Herbert Smith Freehills
The ATO has released a new Taxpayer Alert [TA 2022/2] on treaty shopping arrangements, in particular: "arrangements designed to obtain the benefit of a reduced withholding tax … rate …
ClarkeKann Lawyers
An overview of the Director Penalty Notices (DPN) regime and options available to a director if you receive a DPN.
China
Horizons Corporate Advisory Co Ltd
Today's globalised economy enables companies to provide services across the world. Cross-border business to business (B2B) often takes place via email or other digital communications, such as Skype, WeChat or other messaging and talk platforms.
India
S&A Law Offices
Understanding provisions relating to withholding tax on payment to non residents is vital for businesses and individuals engaged in cross-border transactions.
R. Arora & Associates
Are you an NRI who has had to pay high withholding tax/TDS (about 22 to 23%) on sale of your Indian property.
Dhaval Vussonji & Associates
Sec 194-IC is a withholding tax provision wherein it specifically deals with the deduction of tax at source (hereinafter referred as "TDS") on transfer of land or building or both by resident (hereinafter referred as "Act").
Metalegal Advocates
BEPS 2.0, a transformative global tax reform initiative, introduces a two-pillar approach to address the challenges of international taxation in our digitally connected world.
Dolce Vita Advisors
According to a recent study conducted by PMS Bazaar, the alternative investment landscape in India, which includes both Portfolio Management Services and Alternative Investment Funds ...
Nexdigm Private Limited
Section 28(iv) of the Income-tax Act, 1961 (the Act) was introduced in the Finance Act, 1964 to tax the value of any benefit or perquisite, whether convertible into money or not...
Lakshmikumaran & Sridharan
Recently, the Supreme Court of India passed a judgment interpreting the Most Favoured Nation (‘MFN') clause present in various Double Taxation Avoidance Agreements (‘DTAAs').
IndusLaw
Indian startup ecosystem has evolved considerably since the early days of economic liberalization. The startup ecosystem has become an engine of growth and job creation...
Japan
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.
Kazakhstan
GRATA International
On 12 July 2022 a number of amendments to the Tax Code of the Republic of Kazakhstan (the 'Tax Code') was introduced. Below you may find the most significant of them, ...
Lee Hishammuddin Allen & Gledhill
The Taxpayer has been in the business of manufacturing, assembling, and trading plastic injection-moulded products since 1993.