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Australia
Corrs Chambers Westgarth
Discussion about the amendments that broaden the tax base & administration of NSW taxes. What this means for business.
Bartier Perry
A comprehensive Technical Guide will be available on the Revenue NSW website once the bill receives assent.
Coleman Greig Lawyers
Recent tax rulings outline the latest thinking on how employee share schemes can be structured & are expensed for tax purposes.
Kalus Kenny Intelex
On 22 February 2022 the Australian Taxation Office released a Draft Taxation Ruling TR 2022/D1 and Practical Compliance Guideline PCG 2022/D1 about the tax treatment of:
McCullough Robertson
Discussion about the lapsed tax & superannuation related Bills & proposed measures.
Worrells
The ATO is bringing back the heavy artillery to recover tax debt eb DPNs and garnishee notices.
Cathro & Partners
The R&D tax incentive will encourage companies to engage in R&D activities that benefit the business and economy.
ClarkeKann Lawyers
The scope of stamp duty is expanding. Discussion about the new types of dutiable transactions.
Cambodia
DFDL
The General Department of Taxation ("GDT") issued Notification no. 776 GDT on the 17th of January 2022 ("Notification 776") which delays the implementation of Prakas 542 MEF.P...
China
Horizons Corporate Advisory Co Ltd
The corporate income tax rate was reduced from 10 percent to 5 percent for small and micro-businesses. The tax rate is applied to the profit portion from 1 million RMB to 3 million RMB.
Hawksford
Over the past few years, the national tax bureau has implemented a series of value-added tax (VAT) policies
Hawksford
The Chinese government is offering a wide range of financial supporting measures against the recent outbreak of COVID-19 across the country.
Horizons Corporate Advisory Co Ltd
In China, the invoice — or fapiao (发票) — is an essential component of the State Administration of Taxation (SAT).
Horizons Corporate Advisory Co Ltd
Today's globalised economy enables companies to provide services across the world. Cross-border business to business (B2B) often takes place via email or other digital communications, such as Skype, WeChat or other messaging and talk platforms.
Horizons Corporate Advisory Co Ltd
On 13 July 2021, the State Taxation Bureau issued the Notice on the Consolidation of the Declaration Forms for Value-added Tax, Consumption tax, Urban Construction, and Maintenance Tax and Educational Surcharges ("Notice No. 20") effective from 1 August 2021.
Horizons Corporate Advisory Co Ltd
The Individual Income Tax of the People's Republic of China ("IIT") was revised in 2018 paved significant changes IIT calculations.
India
Khaitan & Co
The Mumbai Bench of the Income Tax Appellate Tribunal (Tribunal) in a recent decision has questioned the 'reading in' of the condition of 'beneficial ownership' (as opposed to legal ownership)...
Khaitan & Co
While this is a judgment1 under the pre-GST service tax laws, the legal provisions analyzed in this judgment are similar to corresponding provisions under GST and to that extent, ..
Khaitan & Co
The Hon'ble Supreme Court decided on the constitutional challenge to the levy of Goods and Services Tax (GST) on ocean freight for Cost, Insurance and Freight (CIF) imports.
Economic Laws Practice
The 'recommendations' of the GST Council are a product of a collaborative dialogue involving the Union and States and are recommendatory in nature.
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