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Tax
Australia
Cooper Grace Ward
In a recent case the FFC clarifies 2 of the 4 tests for when an individual is a tax resident of Australia.
Canada
O'Sullivan Estate Lawyers LLP
A trust is considered a separate entity and is a taxpayer under the Income Tax Act.
Rotfleisch & Samulovitch P.C.
The Tax Court of Canada very recently decided a case regarding section 160 of the Income Tax Act in Muir v Queen 2020 TCC 8.
Barrett Tax Law
Meet Mr. X. Don't judge him by his country of residence. It is not his fault. It wouldn't be fair. He was taken there as a child by his parents who were fleeing another country for a better life.
Cyprus
Kinanis LLC
Since 2004, Cyprus is a full Member State of the European Union. This fact, along with its good strategic location, highly skilled human capital, excellent infrastructure, reliable communications, relatively low cost of living, ...
India
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?
Italy
DLA Piper
With the 2020 Budget Law, the Italian government has reshaped Italy's digital services tax (DST), mirroring the EU Commission proposal of March 2018.
Luxembourg
Arendt & Medernach
On 3 July 2018, the OECD launched a consultation on the transfer pricing of financial transactions by publishing the first draft of a new chapter…
North Macedonia
Eurofast
Employees in North Macedonia have been witnessing a steady trend of increasing social security contribution rates in recent years.
Romania
Schoenherr Attorneys at Law
A new year has begun, and the build-up of tax responsibilities and pressure has peaked and is now close...
South Africa
ENSafrica
whether insufficiency of funds was not reasonably foreseeable, and therefore constitutes reasonable grounds for non-payment of employees tax, considered.
Switzerland
Prager Dreifuss
On January 1 2020, the corporate tax reform entered into force.
UK
Dentons
On February 11, 2020, the OECD published the "Transfer Pricing Guidance on Financial Transactions" (Guidance), which supplements the OECD Transfer Pricing Guidelines of July 2017.
Taylor Vinters
Tribunal rules that though age and infirmity had restricted his activities, for tax purposes a farmer was still engaged in farming at the time of his death.
Wrigleys Solicitors
Here we consider what tax policy announcements we might expect in Sajid Javid's first budget on 11 March 2020.
United Arab Emirates
STA Law Firm
The UAE Cabinet in an attempt to discourage use of sweetened beverages and smoking habits of the public introduced new Excise Law regime...
United States
Vistra
As business becomes more global, tax authorities worldwide are strengthening compliance regulations, raising fines and demanding more information from corporations that do business internationally.
Mayer Brown
The US Internal Revenue Service has released a Chief Counsel Memorandum in which it struck down a financial institution's attempt to deduct costs incurred in gathering assets to be held in a securitization structure.
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