Mondaq All Regions: Tax
Koury Lopes Advogados
Ao analisar caso envolvendo a tributação de bônus de contratação (hiring bônus) pago a executivos, a Câmara Superior de Recursos Fiscais afastou a incidência das contribuições
Koury Lopes Advogados
In analyzing the taxation of the hiring bonus paid to executives, the Superior Chamber of Tax Appeals dismissed a tax assessment that attempted to collect social security contributions
Spiegel Sohmer
When a person owes money to the tax authorities, it could be dangerous for them to try to subtract their major assets
Crowe Soberman LLP
There are no immediate tax implications for Canadian employees when the options are granted or when the options vest.
Crowe Soberman LLP
On May 27, 2019, the Department of Finance issued draft legislation and explanatory notes relating to the Excise Tax Act that would add a "virtual payment instrument" to the definition of a financial instrument for GST/HST purposes.
P+P Pollath + Partners
On 21 May 2019, the German Federal Ministry of Finance published its long-awaited circular on the German Investment Tax Act in the version effective from 1 January 2018 ...
Arnone & Sicomo
Doppelbesteuerung bezeichnet die Situation, in der zwei verschiedene Staaten (d.h. der Staat, in dem das Einkommen erwirtschaftet wurde einerseits, und der Saat in dem der Steuersubjekt seinen steuerlichen Wohnsitz hat) ...
Anjarwalla & Khanna
In order to align Kenya's CGT rate with its EAC counterparts, the CS has proposed an increase in the CGT rate from 5% to 12.5%.
Chetcuti Cauchi Advocates
Real Estate Investment Trusts (REITs) have existed in the US since the 1960s and there are now 38 REIT regimes globally with a total market cap of approximately $1.7 trillion.
Andersen Tax LP
Recently, the Lagos State Internal Revenue Service (LIRS) issued a Public Notice (PN) disclosing its intention to integrate the LIRS' PID for taxpayers with the national TIN system using taxpayers' BVN.
Dixcart
Historically, Swiss companies have enjoyed a zero tax regime for capital gains and dividend income.
Nazali
Dijital hizmetlerde vergileme konusu son birkaç yıldır OECD'nin ve Avrupa Komisyonu'nun ajandasında yer alan ancak uluslararası alanda üzerinde henüz mutabakata varılamayan bir problemdir.
DLA Piper
Cash pooling is a valuable treasury tool for practical, day-to-day cash management. Cash pooling allows a multinational group to centralize its internal financing arrangements,
Hogan Lovells
Prior to the issuance of the final regulations described below, under Section 956 of the Internal Revenue Code of 1986 and its related Treasury Regulations, for U.S. tax purposes,
Lowndes, Drosdick, Doster, Kantor & Reed, P.A.
Property Appraisers from around the State of Florida are beginning to report total market values for their respective counties, and all indications across the board are that property owners
Eisner Amper
In an effort to incentivize investment with the help of the tax code, the 2017 Tax Cuts and Jobs Act ("TCJA") created the so-called "Opportunity Zones" program.
Ropes & Gray LLP
On June 7, 2019, the Ninth Circuit re-issued a decision in Altera v. Commissioner, upholding an IRS Regulation that had been previously struck down
Moritt, Hock & Hamroff LLP
It is no surprise, in light of tightened budgets and concerns about low staffing, that the Internal Revenue Service recently announced a development
Arnold & Porter
On June 6, 2019 the US Internal Revenue Service and US Department of the Treasury issued proposed regulations that provide guidance with respect to (1) the scope of the exception for a "qualified foreign pension fund" ...
Eisner Amper
In this scenario, the taxpayer is not affected by the TCJA's limitation on the state and local tax deduction.
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Strachan Partners
Tax administration in Nigeria is vested in the three tiers of government.
Alexander Holburn Beaudin + Lang LLP
For a few months during the summer of 2018, Fortis BC closed a long strip of Vancouver's East 1st Avenue to conduct gas line work.
Ruchelman PLLC
On August 8, 2018, the I.R.S. issued much-awaited proposed regulations under new Code §199A, which was added by the 2017 Tax Cuts and Jobs Act. The provision was initially discussed in detail in our February 2018 edition.
LexCounsel Law Offices
One of the most common questions in an international transaction is the tax liability of the non-resident on the income proposed to be generated in India on provision of managerial, technical or consultancy services in India.
Clark Wilson LLP
The case of Gully v Gully, 2018 BCSC 1590 provides useful insight on a peril of putting property into joint tenancy. The decision illustrates the importance of considering the financial status...
Nishith Desai Associates
In this hotline, we discuss three recent judgments which have been pronounced on the subject of the taxation of unexplained cash credits in the form of share capital/ premium under Section 681 of the Income Tax Act.
Rotfleisch & Samulovitch P.C.
These deemed-dividend rules are found in section 84 of Canada's Income Tax Act.
Collins Barrow National Incorporated
The single tax measure introduced in the 2018 fall economic update was accelerated capital cost allowance for eligible property.
Reed Smith (Worldwide)
The Information Commissioner's Office (ICO) issued a preliminary enforcement notice to Her Majesty's Revenue and Customs (HMRC).
Duff and Phelps
This Autumn, the budget will be delivered earlier than usual, on the October 29, 2018.
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