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Brazil
Koury Lopes Advogados
O tema é bastante corriqueiro para os julgadores e a resposta vinha sendo predominantemente desfavorável aos contribuintes. Dessa vez, contudo, o contribuinte saiu vitorioso.
Canada
Gardiner Roberts LLP
In a recent case in the Tax Court of Canada, the Minister of National Revenue failed to support a reassessment of AgraCity Ltd. (the "Taxpayer") under the transfer pricing rules...
MLT Aikins LLP
With billions in farming assets set to transition in the next decade, business continuity is more important than ever for food and agribusiness owners.
McCarthy Tétrault LLP
On November 5, 2020, the government of Canada (the "Government") tabled Bill C-9, An Act to Amend the Income Tax Act (Canada Emergency Rent Subsidy and Canada Emergency Wage Subsidy)...
Moodys Tax Law LLP
In the continued effort to prevent the spread of COVID-19, the Government of Canada has announced that as of tomorrow, November 21, 2020, all travellers entering Canada as their final destination
McCarthy Tétrault LLP
As per our original article of June 26, 2019 (here), concerning the obligation to disclose certain nominee contracts to Revenu Québec ("RQ"), the Quebec National Assembly has adopted...
MLT Aikins LLP
On October 28, 2020, the Canada Revenue Agency ("CRA") released a Technical Interpretation (CRA Views 2020-0864811E5) regarding available income tax exemptions under the Indian Act for...
Minden Gross LLP
With this year's Halloween holiday being curtailed due to Covid, it seems like the general public is embracing the December holiday season with more gusto than usual.
Minden Gross LLP
Last week, the Ontario government announced that it is supporting businesses affected by COVID19 public health measures by providing property tax and energy cost rebates.
China
The Sovereign Group
Global growth is projected at –4.9% in 2020, according to the June 2020 World Economic Outlook (WEO) forecast issued by the IMF.
Cyprus
PwC Cyprus
On 27 October 2020 the CTA issued Implementing Directive No. 04/2020, which clarifies the application of the Cyprus Income Tax Law provisions (Article 2) related to tax residency and PE during the COVID-19 crisis.
PwC Cyprus
On 22 October 2020 the Cyprus Council of Ministers approved the Cyprus draft budgetary plan for 2021 (the "draft budget").
European Union
Arnone & Sicomo
RAIF Люксембургский резервный фонд (RAIF Luxembourg) суммирует в себе следующие преимущества
Luxembourg
Arendt & Medernach
You are cordially invited to our October 29th online event, the second in our NY Webinar Series, which will focus on ATAD 1 and 2: Where do we stand?
Ogier
An Amendment to the Convention of 28 June 1993 between the Grand Duchy of Luxembourg and the Russian Federation regarding the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to ...
Arendt & Medernach
On 12 november 2020, the court of justice of the European Union ("CJEU") gave its ruling in the sonaecom case (C-42/19) with respect to entitlement to deduct the VAT incurred...
Mauritius
ATax Advisors Limited
Corporate Tax Comparative Guide for the jurisdiction of Mauritius, check out our comparative guides section to compare across multiple countries
Mexico
Littler Mendelson
On November 12, 2020, Mexico's President Andrés Manuel López Obrador announced in a press conference that he is officially introducing an initiative to Congress...
Netherlands
TMF Group
The world is changing, and we witness this every day—the way in which we do business today is far away from anything we could have imagined even 10 years ago
PwC Nigeria
On 18 November 2020, the CBN, issued a follow up circular further to its earlier notice of 24 August 2020, which directed authorised dealers against issuing Form Ms for imports where payments were not made directly to the ultimate supplier.
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