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Tax
Australia
Clifford Gouldson Lawyers
The value of any interstate land owned by an entity is now considered when determining Queensland land tax liability.
BRI Ferrier
Directors are responsible for ensuring that the company tax and super obligations are reported and paid on time.
Cooper Grace Ward
Link to video & transcript discussing what Australian expats need to know about double tax agreements.
Corrs Chambers Westgarth
The purpose of the ATO's Justified Trust program is to build and maintain community confidence.
Brazil
Koury Lopes Advogados
Na última sexta-feira (16/09/2022) o Ministro Alexandre de Moraes proferiu decisão monocrática nos autos da ADI 7153 para revogar a medida cautelar que até então suspendia parcialmente os efeitos...
Koury Lopes Advogados
Na última sexta-feira (16/09/2022), o Município de São Paulo publicou o Decreto 61.815/2022 para regular o programa "Triângulo SP", instituído pela Lei 17.332/2020 com o objetivo de promover...
Canada
Osler, Hoskin & Harcourt LLP
Legislation for the period 09/08 to 09/21
Stikeman Elliott LLP
Ontario's provisions are similar to those that are already in force for federal corporations and corporations in several other Canadian provinces.
Rotfleisch & Samulovitch P.C.
A tax treaty is a bilateral agreement made by two countries to resolve certain tax issues such as double taxation, pension treatment or residence status determination for tax purposes.
McCarthy Tétrault LLP
Under the Canadian Income Tax Act, the concept of a source of income is fundamental: there can be no taxation without income under the ITA and, subject to some very narrow exceptions provided in the ITA, there can be no income without a source.
Borden Ladner Gervais LLP
On August 9, 2022, the Government of Canada introduced draft legislation for the tax-free First Home Savings Account (FHSA). The FHSA, which combines features of an RRSP and a TFSA,...
Rotfleisch & Samulovitch P.C.
On September 15, 2022, the Ethereum blockchain was successfully upgraded to adopt a "proof-of-stake" method for verifying transactions, as opposed to its prior "proof-of-work" model ...
Crowe MacKay LLP
On September 13, 2022, the Federal Government announced new measures as part of its Affordability Plan, with the intention of helping Canadians impacted by the effects of inflation.
Rotfleisch & Samulovitch P.C.
The Canada Revenue Agency isn't shy about pursuing a tax audit. But the CRA invokes its most aggressive tactics when auditing groups that the CRA's tax auditors perceive as most likely to retain poor records.
China
Hawksford
Dividend repatriation is one of the main methods used by overseas shareholders for retrieving funds from Chinses investments, given the jurisdiction's foreign exchange controls.
Cyprus
Kinanis LLC
On March 22, 2021, the European Council adopted EU Directive 2021/514 (DAC7) which amends Directive 2011/16/EU on administrative cooperation in the field of taxation.
KPMG in Cyprus
The need for establishing a set of Transfer Pricing rules is based on the "Arm's Length principle" and is perhaps the most important tax issue from an economic point of view over the past 20 years.
Egypt
Andersen in Egypt
يقصد بربط الضريبة تحديد المبلغ الذي يلتزم المكلف بأدائه للخزانة العامة متى توافرت 
Andersen in Egypt
The tax assessment is intended to determine the amount that the taxpayer is obligated to pay to the public treasury, whenever the occasions leading to tax debt owed by the taxpayer have occurred.
Carey Olsen
On 1 April 2022, the Qualifying Asset Holding Companies ("QAHC") regime, the latest innovation in the UK's corporate tax landscape, came into effect for UK tax resident companies.
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