Mondaq All Regions: Tax
Gaia Silva Gaede Advogados
CARF – which is the highest administrative tax court within the framework of the Brazilian Ministry of Finance – has recently issued two opinions with regards to the deferral of the taxation of capital gains ...
Miller Thomson LLP
Agricultural Law NetLetter - September 7, 2018
Gowling WLG
In Canada (National Revenue) v. Hydro-Qu้bec (2018 FC 62), the Federal Court restricted the Canada Revenue Agency's authority to force businesses to provide information about their customers pursuant to section 231.2 of the Income Tax Act.
Rotfleisch & Samulovitch P.C.
Corporations resident in Canada are taxed on their worldwide income, while non-resident corporations of Canada are taxed only on their Canadian source income.
Rotfleisch & Samulovitch P.C.
The lifetime capital gains exemption allows Canadian taxpayers to sell certain kinds of shares called QSBC shares as well as qualified farming and fishing properties without paying tax on the capital gains up to a set amount.
Rotfleisch & Samulovitch P.C.
Directors are jointly and severally liable for some of the tax debts of the corporation of which they are a director.
TMF Group
The rapid economic development in China is a major factor to this round of fundamental reform of IIT Law, enabling the country to keep abreast with these developments.
C.Savva & Associates Ltd
The European Commission (EC) understands that there are challenges of adapting the current corporate income tax rules to the current century.
C.Savva & Associates Ltd
With the latest amendments to the Income Tax and Special Defence Contribution Laws, Cyprus is now considered to be one of the most favourable jurisdictions for personal tax residency.
Deloitte Cyprus
We would like to remind you that 31st December 2018 is the submission deadline for the following Country-by-Country ("CbC") Reporting obligations in Cyprus:
Elias Neocleous & Co LLC
The Cyprus Tax Department's Interpretative Circular EE 25 dated 3 September 2018 clarifies the tax treatment of non-returnable capital contributions by Cyprus taxpayers to companies which are tax-resident abroad.
SKP Business Consulting LLP
The taxpayer is a resident in India and is mainly engaged in the profession of acting in films, and also acts as a brand ambassador for various products.
SKP Business Consulting LLP
The government vide Notification No. 39/2018 - Central Tax dated 4 September 2018 has made certain key amendments ...
Alliott Group (International)
Football icon Cristiano Ronaldo's transfer this summer to Juventus has not only excited the fans, but also sparked discussions about the tax implications of his transfer to the club.
Alliott Group (International)
Following a review of the Crown Dependencies' approach to taxation, the EU Code of Conduct Group (COCG) ruled that the Isle of Man and Guernsey were compliant with most of the EU principles of good tax governance, among them the principles of "fair taxation".
Alliott Group (International)
Despite the introduction of major changes in April 2017 to how non-UK domiciliaries are taxed, the UK non-dom regime remains an appealing choice for those looking to relocate from their country of origin ...
Alliott Group (International)
With D-Day for Brexit approaching and with no deal currently agreed, many companies and individuals from the EU are wondering what the future holds for foreign assignees coming to the UK come March 2019.
Ropes & Gray LLP
In this podcast, Laurel FitzPatrick, Adam Greenwood and Jim Brown discuss the tax considerations applicable to non-US investors investing in funds that invest in credit and debt instruments.
Morrison & Foerster LLP
Statutes mean what they say. As the late Justice Scalia once quipped, the proper role of the courts "is to apply the text, not to improve upon it.
SKP Business Consulting LLP
We are pleased to present the September issue of SKP Global Updates – our newsletter that covers employment, payroll, Goods and Services Tax (GST)/Value Added Tax (VAT) ...
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Saudi Arabia's bankruptcy and insolvency law regime has been governed by two regulations, the earliest dating back to 1930.
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.
Rotfleisch & Samulovitch P.C.
Cryptocurrencies such as Bitcoin, Dash, Ether, Litecoin, Ethereum and Ripple have been the subject of intense media coverage in recent months due to their general astronomical surge in value.
Collins Barrow National Incorporated
In recent years, digital currencies called "cryptocurrencies" have exploded in mainstream popularity.
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.
TMF Group
From 1 June 2018, Malaysia's Goods and Services Tax will be zero-rated, while the Sales and Services Tax is expected to make a comeback.
Asit Mehta & Associates
Since GST was implemented in India, several exporters have faced difficulties in claiming GST refunds.
Wright Hassall LLP
Since our first article about the 2019 Loan Charge, we have received a number of enquiries and common issues have appeared.
SKP Business Consulting LLP
Union Finance Minister Piyush Goyal chaired the 28th GST Council meeting held on 21 July 2018 in New Delhi.
The Nigerian Court of Appeal in Esso Petroleum and Production Nigeria Limited & Shell Nigeria Exploration and Production Company Limited v. Federal Inland Revenue Service & Nigerian National Petroleum Corporation ...
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