Mondaq All Regions: Tax
Wolf Theiss
The Austrian Ministry of Finance recently answered questions in areas of doubt regarding the procedure of country-by-country reporting (CbCR).
O’Sullivan Estate Lawyers LLP
With increasing globalization of people and their assets, a growing and often hidden threat is multiple taxation on death.
TaxChambers LLP
The CRS which stands for Common Reporting Standards is in essence an automatic annual financial information exchange tool for tax authorities.
Gehlen Dabbs
A deemed trust is an arrangement whereby a business acts as a third party that holds monies on behalf of another.
Borden Ladner Gervais LLP
Le 22 mars 2017, le gouvernement libéral de Justin Trudeau a déposé le budget fédéral de 2017 (le « budget »).
The option for the Flat Tax is communicated in the income tax return for the fiscal year in which the individuals transfer their residence to Italy or in the following year.
Signum Law Firm
On 1 January 2017, the Law of the Republic of Kazakhstan No. 26-VI ЗРК ‘On Amending Certain Legislative Acts of the Republic of Kazakhstan on Taxation and Tax Administration' came into force.
KPMG Malta
Another debt bias was identified from a personal tax perspective towards the Investment Income Provisions (IIP).
Pieter van der Zwan & Associates
Capital gains tax is imposed on any amount that a taxpayer becomes entitled to as a result of a disposal of an asset, whether this amount has been received in cash or not.
Bar & Karrer
Après les arrêts abondamment discutés du Tribunal fédéral 9C_837/2014 du 8 avril 2015 et 141 V 634 du 3 décembre 2015 sur la délimitation entre salaire déterminant et dividende exonéré de charges sociales
Bar & Karrer
Nach den viel diskutierten Bundesgerichtsentscheiden 9C_837/2014 vom 8.4.2015 und BGE 141 V 634 vom 3.12.2015 zur Abgrenzung zwischen massgebendem Lohn und sozialabgabefreier Dividende hat das Bundesamt für Sozialversicherung (BSV) in seinem Nachtrag 9
TMF Group
Recent years have seen an increasing focus on tax compliance across the globe, with a number of international and domestic initiatives changing the tax planning and tax compliance landscape.
Faegre Baker Daniels LLP
Taxpayer claimed the freezing phase was the last stage of the food manufacturing process.
On 23 March 2017, the President of Ukraine signed the Law of Ukraine "On Amendments to the Tax Code of Ukraine Concerning the Taxation of Inheritance" ...
Grant Thornton LLP
The Massachusetts Department of Revenue has adopted an administrative bright-line rule that will require out-of-state Internet vendors to collect sales or use tax if they meet certain sales and transaction thresholds.
Grant Thornton LLP
On November 8, 2016, Arkansas voters approved constitutional amendments that are intended to encourage job creation, job expansion and economic development.
Smith Gambrell & Russell LLP
Any capital expenditure which is properly chargeable to the capital account of any person and which is made with respect to the financed facility must be included for purposes of the $10,000,000 capital expenditure limitation.
Grant Thornton LLP
Grant Thornton's 2017 Outlook, Trends and Predictions Alert focuses on how we believed 2016 would unfold from a SALT perspective, and how these predictions lined up with what actually happened.
Proskauer Rose LLP
The IRS announced that it is providing relief from excise taxes under Code § 4975 that conforms to the DOL's temporary enforcement policy described in FAB 2017-01.
Grant Thornton LLP
In Basic Engineering v. Commissioner, T.C Memo 2017-26 (Feb. 1, 2017), the Tax Court ruled that an engineering company was ineligible to use the completed contract method and was liable for an accuracy-related penalty.
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The implementation of GST will significantly improve the competitiveness and performance of India's manufacturing sector.
Khaitan & Co
The Finance Bill, 2017 which was presented by the Finance Minister in the Indian Parliament on 1 February 2017 (Original Bill) has been amended by the Lok Sabha (Amended Bill).
Khaitan & Co
Today, the Finance Minister of India has introduced the Goods and Services Tax (GST) Bills in Parliament, paving the way for the introduction of GST in India from 1 July 2017.
Nangia & Co
GST, which is considered as biggest tax reform since 1947 which seeks to replace a slew of taxes and levies in 29 states and aims to simplify and harmonise the indirect tax regime in the country.
Rajani Associates
If the control and management of the underlying business is being transferred along with the transfer of the shares of the unlisted entity.
Moodys Gartner Tax Law LLP
Israel and the United States share a strong bond, and U.S. citizenship or permanent resident status allows access to the largest economy in the world.
With increased globalization and the growth of information technology, the import of technical know-how, acquisition of software and technical services is not very uncommon in developing economies like ours.
Democritos Aristidou & Co
As a rule and according to Article 33 of the Cyprus Income Tax Law, which introduces the arm's length principle (using wording similar to that of article 9 of the OECD Model Tax Convention), ...
Moodys Gartner Tax Law LLP
You can't say Justin Trudeau didn't warn us. He made it very clear during his campaign to become Prime Minister that he planned to introduce legislation that would be damaging to the Western Canadian oil and gas industry.
Rotfleisch & Samulovitch P.C.
Rectification is a remedy that can be sought when a legal document fails to reflect the intent of the parties to that document.
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