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Tax
Australia
Norton Rose Fulbright Australia
This case will ultimately impact using discretionary trusts for asset protection, flexibility and succession planning.
McCullough Robertson
Because of increased audit activity, tax advisers should very carefully consider how to assist with trust distributions.
McCullough Robertson
We consider potential GST consequences following rent renegotiations under the new Commercial Leasing Code of Conduct.
Canada
Rotfleisch & Samulovitch P.C.
If an individual or corporation has paid or is paying a non-resident fees, commissions, or other amounts, for services performed in Canada, they may be obliged to withhold 15% of the payment as a withholding tax ...
Rotfleisch & Samulovitch P.C.
Canada's jurisdiction to tax an individual's income turns on two connecting factors. The first is tax residence, which looks at the individual's social and economic ties with Canada.
Borden Ladner Gervais LLP
On April 7, 2020, the Internal Revenue Service (IRS) and U.S. Treasury Department released the final regulations and additional proposed regulations under the Tax Cuts and Jobs Act.
Bennett Jones LLP
On May 15, 2020, Chief Justice Rossiter also provided an update to the Canadian Tax Foundation membership by way of a webinar.
Moodys Gartner Tax Law LLP
The prescribe rate of interest is a tool the Income Tax Act uses as a yardstick for what constitutes "proper" cost of financing. Examples of some of the situations the prescribed rate...
McCarthy Tétrault LLP
On March 10, 2020, as part of the annual Budget, Québec's Minister of Finance announced several tax measures for individuals and businesses.
McCarthy Tétrault LLP
In challenging financial times, corporations need to evaluate all tools available to restructure their debt obligations to reduce financing costs.
McCarthy Tétrault LLP
Reader Alert: On May 15, 2020, the Government of Canada announced that the CEWS will be extended by an additional 12 weeks to August 29, 2020, and that regulatory changes have been made
Cyprus
PremioServe
On 2 January 2019 the Cyprus Tax department (CT) issued a circular (ΔΕ5) explaining the practice that CT will apply in relation to the documentation of a transfer pricing study.
Ecuador
CorralRosales
Regulation NAC-DGERCGC20-00000030 issued by the Internal Revenue Service on April 22, 2020, amended Regulation NAC-DGERCGC14-00787 which establishes the income tax withholding percentages.
Egypt
Maher Milad Iskander
Tax Authority has issued decision No. 47 for the year 2020 dated April 27th, in addition to the appendix dated April 28th, in accordance with the Minister of Finance's instructions, and in implementation of the presidential plan ...
European Union
C.Savva & Associates Ltd
A series of EU measures aimed to improve how value-added tax (VAT) works for ecommerce businesses have been long in the making. The first part of the package came into force back in 2015.
TMF Group
Get clarity on where – and when – your business is liable to pay VAT on goods sold in Europe. Explore our interactive map to see how the VAT reverse charge applies across Europe.
ATOZ Tax Advisers
In this case, the Italian company Avir seconded one of its directors to its subsidiary company, San Domenico Vetraria. Avir issued invoices with VAT to San Domenico corresponding to the...
India
Nexdigm Private Limited
The FTA has recently issued a public clarification under UAE VAT law that discusses the VAT treatment with respect to change in the permitted use of a building.
Khaitan & Co
In an unprecedented decision, the Delhi High Court in the case of Brand Equity Treaties Limited v Union of India and Another has held the credit of taxes paid on inputs to be a vested right.
Khaitan & Co
The Mumbai Bench of the Income Tax Appellate Tribunal (Tribunal) in the case of M/s Anik Industries Limited (Tax Payer) vs DCIT (ITA No. 7189/Mum/2014 & ITA No. 5234/Mum/2016) allowed the appeal by the Tax Payer ...
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