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Australia
McCullough Robertson
This targeted stimulus package addressed financial challenges from the national and international spread of COVID-19.
Mellor Olsson Lawyers
Article discusses FMD Scheme which is a key measure designed to deliver tax relief for primary producers.
China
Dezan Shira & Associates
The three documents introduce new deductions, tax exemptions, and subsidies to stimulate action in three critical areas related to fighting the coronavirus outbreak.
DeHeng Law Offices
本文所涉案例系中国2019年法学会财税法学研究会、首都经济贸易大学法学院、首都经济贸易大学财税法研究中心和德恒律师事务所共同组织相关
DLA Piper
The outbreak of coronavirus COVID-19 (as named by the World Health Organization) has disrupted normal business operations in China.
DeHeng Law Offices
2020年3月,广大个人所得税纳税...
India
BDO India LLP
The Scheme provides a short window for taxpayers to settle their tax disputes by partly paying their tax arrears.
Vaish Associates Advocates
GAAR (General Anti-Avoidance Rule), drafted under chapter X-A of the Income Tax Act,1962, applies the substance over form approach in the domain of tax laws.
Khaitan & Co
With the intent to reduce the direct tax litigation pending before various courts / appellate forums [i.e. the Supreme Court or High Courts or Income Tax Appellate Tribunal or Commissioner of Income Tax (Appeals)], ...
SKP Business Consulting LLP
We are pleased to present the latest edition of Tax Street – our newsletter that covers all the key developments and updates in the realm of taxation in India and across the globe for the month of...
Kochhar & Co.
Currently the income of public charitable trusts and not-for-profit organisations, engaged in public charitable activities and registered with Income Tax department under Sections 12A or 12AA of ...
Singh & Associates
Jurisdiction means legal authority over a certain area or certain persons.
SKP Business Consulting LLP
Existing system of filing return in FORM GSTR-1 and GSTR-3B to continue till September 2020.
SKP Business Consulting LLP
We are pleased to present the latest edition of Tax Street – our newsletter that covers all the key developments and updates in the realm of taxation in India and across the globe for the month
DNV & Co
The CBDT has given guiding principals for determination of Place of Effective Management (POEM) of a Company.
Kochhar & Co.
Pre sales and marketing services by Indian subsidiary to foreign parent entity qualify as intermediary subject to GST.
Kochhar & Co.
The Gujarat High Court recently allowed refund claims of IGST for tax payers importing capital goods under the EPCG scheme benefit paid during the interim period of 1 July 2017 – 13 October 2017.
Khaitan & Co
Government has noted these concerns and suitably modified the Scheme that has been passed by the Lok Sabha on 04 March 2020.
LexCounsel Law Offices
Exemption from taxation on income generated by charitable institutions is a fundamental draw for many institutions to be incorporated as a charitable institution.
Dezan Shira & Associates
The new taxation system offers limited exemptions and deductions, but taxpayers will pay lower income tax rates.
Shardul Amarchand Mangaldas & Co
In light of the aforementioned, the AAR analyzed the purported role of the Mauritian company i.e. Bidvest in the joint venture.
SKP Business Consulting LLP
Direct Tax, 'Vivad se Vishwas' Bill, 2020 (scheme), which was introduced in Lok Sabha on 5 February 2020 faced various concerns from stakeholders on the limitations of the scheme.
SKP Business Consulting LLP
In 2019, many countries experienced a reduction in tax base and a decline in tax revenues due to economic developments.
S.S. Rana & Co. Advocates
Declaration Of GST Made Mandatory.
Khaitan & Co
Further, Mauritius exempts taxation of capital gains under its domestic tax law.
Trilegal
The taxation regime witnessed some significant developments in 2019.
BDO India LLP
The appeal is filed by the Revenue Authority.
SKP Business Consulting LLP
Finance Minister in Budget 2020 has made some major changes to tax residency laws in India. The tax residency of a person was determined based on his/her stay in India (number of days).
SKP Business Consulting LLP
In the Union Budget 2020, the Finance Minister has announced a new taxation regime for individual taxpayers on almost similar lines published for corporate taxpayers in September 2019.
Khaitan & Co
For the years in question, the Taxpayer did not file tax returns in India.
Mayer Brown
In a bold move aimed at increasing foreign investment, India has announced the withdrawal of its dividend distribution tax
Trilegal
While the Finance Bill 2020 seeks to enhance effectiveness, transparency and accountability of tax administration, the proposals (barring a few) are largely tepid.
Kochhar & Co.
All the above entities (hereinafter referred to as ‘exempt entities') are by law required to obtain PAN and file their annual returns of income giving particulars of their accounts.
Kochhar & Co.
The scope of income of a person liable to tax in India depends upon his residential status in a particular financial year.
AMLEGALS
Whether Notification No.8/2017-Integrated Tax (Rate), dated 28.6.2017 and Entry 10 of the Notification No.10/2017-Integrated Tax (Rate), dated 28.6.2017 are ultra vires to the Integrated Goods and Services Tax Act, 2017 and unconstitutional?
SKP Business Consulting LLP
In a move to reduce the pending litigations, the Union Budget 2019 had proposed 'Sabka Vishwas'scheme under indirect taxes. The said scheme turned out to be a huge success
AMLEGALS
The Finance Minister Ms. Nirmala Sitharaman during her maiden budget, presented on 1st February, 2020, declared an amnesty scheme namely "Vivad Se Vishwas" – A Dispute Resolution Scheme 2020".
Vaish Associates Advocates
To decode the tax fine-print, a seminar on Union Budget, 2020 was organized by Vaish Associates Advocates in conjunction with Taxsutra on Tuesday, February 4, 2020 at Hotel ‘Le Meridien', New Delhi.
BDO India LLP
The Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was brought in to reduce pending indirect tax litigation.
Economic Laws Practice
Rohit Jain, partner, Economic Laws Practice, shares his views with Economic Times, about the tax department looking to levy 18% GST on executive salaries.
Kazakhstan
GRATA International
As follows from our previous alert, the new rules on issue and circulation of accompanying notes in respect of goods were published on 31 December 2019.
GRATA International
Как мы сообщали ранее, 31 декабря 2019
GRATA International
On February 6, 2020, the Parliament of Kazakhstan ratified the Multilateral Convention to Implement Tax Treaty-Related Measures to Prevent Base Erosion and Profit Shifting ("MLI").
Malaysia
SKRINE
The Inland Revenue Board of Malaysia ("IRB") actively conducts tax investigations or "raids" on taxpayers.
Dezan Shira & Associates
Starting January 1, 2020, foreign digital service providers must pay digital service tax (DST) of six percent in Malaysia.
New Zealand
DLA Piper
The Inland Revenue has released an officials' issues paper which includes possible changes to the GST treatment of management fees charged to managed funds.
Singapore
Withers LLP
The Coronavirus Disease 2019 ("COVID-19") has been a hot topic in the news since the start of 2020.
Thailand
Blumenthal Richter & Sumet Ltd
The requirement to pay land and building tax under Thailand's new Land and Building Tax Act B.E. 2562 (2019) (the "Act") came into force this year, on 1 January 2020.
Vanuatu
Discus Holdings
Vanuatu offers the most affordable and the fastest citizenship by investment program in 2020 and attracts investors with its favourable taxation as well.
Vietnam
Dezan Shira & Associates
In Vietnam, customs and tax authorities are increasingly sharing information to ensure tax compliance of business entities with operations in the country.
TMF Group
What revisions are impacting the region this year and how should companies prepare?
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