Mondaq Asia Pacific: Tax
Holley Nethercote commercial & financial services lawyers
Recent changes align the GST treatment of digital currency with the GST treatment of money removing double GST.
Alliott Group (International)
In her first policy address, Mrs. Carrie Lam, Chief Executive of Hong Kong SAR, set out her proposed tax changes for Hong Kong.
SKP Business Consulting LLP
Evolving Transfer Pricing Regulations in India
SKP Business Consulting LLP
In a recent judgment, Honorable Delhi High Court read down the powers of the Central Government in notifying Income Computation and Disclosure Standards which conflict the principles of taxation ...
S.S. Rana & Co. Advocates
These documents have also revealed that 714 Indian companies and individuals were listed in these documents.
Vaish Associates Advocates
As per section 145 of the Income Tax Act, 1961 (‘the Act'), income of an assessee chargeable to tax under the head "Profits and gains of business and profession" is determined as per the method of accounting consistently followed by an assessee.
Khaitan & Co
The Union Cabinet's approval for constitution of the National Anti-Profiteering Authority (NAA) is indicative of the shifting focus of the Government to ensure that the benefits of Goods and Services Tax (GST) rates are passed on to end consumers. Anti-Profiteering Measures Under GST Activated
Khaitan & Co
The Bangalore bench of the Income-tax Appellate Tribunal has held that payments made by Google India to Google Ireland in the form of fees for rights of distribution and marketing of Google Ireland's ‘Adwords Program' to advertisers in India were in the nature of ‘royalty'.
Khaitan & Co
The CDBT has clarified the POEM implications of a company having its regional headquarters in India vis-à-vis decision-making by its Board of Directors.
Khaitan & Co
The CBDT has issued a circular on 7 November 2017 granting some relief from the applicability of Indian capital gains tax on indirect transfers of Indian assets as contained in the Income Tax Act, 1961 (IT Act) to certain offshore holding structures.
SKP Business Consulting LLP
Recently the Bombay High Court has pronounced a very useful and interesting decision which will be greatly appreciated by FIIs investing in Indian debt instruments.
Khaitan & Co
The Supreme Court held that rendition of support services by Indian group company to its parent company in the US would not lead to creation of permanent establishment (PE) of the parent company in India in terms of India-USA Double Taxation Avoidance Agreement (DTAA).
Khaitan & Co
In view of the issues faced by exporters, the Government of India has notified supplies which would qualify as deemed exports and the concessional duty rates for the last leg of supply made to exporters when such goods are being exported as such.
SKP Business Consulting LLP
The Central Board of Direct Taxes (CBDT) had released draft rules for Master File and Country-by-Country Report (CbCR) requirements on 6 October and has requested for comments from the public.
Damania & Varaiya
Tax on certain dividend received from Foreign Companies: Consider the following case: An Indian Company ICO has made equity investment in an overseas foreign Company under the Overseas Direct Investment route;
S.S. Rana & Co. Advocates
As mentioned earlier, GSTR 1 is the base document on the basis of which the rest of the returns are auto-populated.
S.S. Rana & Co. Advocates
The Protocol also mentions that it shall form an integral part of the Convention and shall remain in force as long as the Convention remains in force and shall apply as long as the Convention itself is applicable.
Vaish Associates Advocates
Supreme Court holds that outsourcing services provided by E-Funds Corporation, USA to its Indian affiliate does not constitute Permanent Establishment under the India-USA Tax Treaty.
Nishith Desai Associates
Advertisement fees paid by Google India to Google Ireland for purchase of ad space on Google's AdWords Program are chargeable to tax in India as royalty income, and taxes should accordingly be withheld.
Cyril Amarchand Mangaldas
The Income Tax Act, 1961 (IT Act) contains several provisions to prevent tax evasion.
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Khaitan & Co
The Government introduced a new GST Rule 120A vide Notification No. 34/2017- Central Tax dated 15 September 2017 (‘Notification').
Clayton Utz
This video covers the range of indirect taxes that may be applicable for foreign investors doing business in Australia.
Khaitan & Co
The GST Commissioner, vide Order No. 03 / 2017 – GST dated 21 September 2017, has extended the due date for filing of declaration in Form TRAN–1 (original) to 31 October 2017.
Stacks Law Firm
There have been many recent changes to NSW property laws affecting conveyancing and real estate transactions.
Clayton Utz
Phoenix activity affects creditors, employees, competing businesses and taxpayers when it leaves behind an empty shell.
Cooper Grace Ward
Most unit trusts are 'fixed trusts' because unitholders do not have a 'fixed entitlement' to income and capital.
McCullough Robertson
The Queensland Government broadened the scope of the existing primary production exemption for transfer duty purposes.
Pointon Partners
Three safe harbour investment options aimed to ensure that a UPE of a company from a trust did not attract Division 7A.
K&L Gates
Treasurer Scott Morrison has introduced legislation into the Australian Parliament to remove the double taxation of digital currency.
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