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Withholding Tax
Canada
Torys LLP
On February 12, the Federal Court of Appeal (FCA) released its decision in The Queen v. Alta Energy Luxembourg S.a.r.l.1 (Alta Energy),
Bennett Jones LLP
The Federal Court of Appeal has upheld the decision of the Tax Court of Canada (2018 TCC 158, Smith J.), confirming that a payment made to induce a party to sign a share purchase agreement
Davies Ward Phillips & Vineberg
With the October federal election looming, 2019 was a relatively quiet year for tax legislation.
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, ...
Guernsey
Carey Olsen
This briefing summarises certain key aspects of Guernsey taxation law for the calendar year 2020.Topics covered include corporate income tax, personal income tax, withholding tax, anti-avoidance...
India
Trilegal
While the Finance Bill 2020 seeks to enhance effectiveness, transparency and accountability of tax administration, the proposals (barring a few) are largely tepid.
Kochhar & Co.
The scope of income of a person liable to tax in India depends upon his residential status in a particular financial year.
SKP Business Consulting LLP
The Finance Minister in the Budget Speech emphasized reducing the tax burden in India and making India an attractive destination for foreign investments.
Khaitan & Co
The tax rates and income slabs under the Income-tax Act, 1961 (IT Act) remain the same, other than the following proposed changes.
SKP Business Consulting LLP
The Union Budget 2020 has been duly positioned as a game-changer for the country's economy. The finance ministry has a mammoth task of improving GDP, resurrecting the affected sectors, and reviving a debilitating economy overall.
SKP Business Consulting LLP
Since the launch of Tax Street in 2019, we have garnered an avid readership and industry appreciation for the insights shared by our specialists in Direct Tax, Indirect Tax, and Transfer Pricing.
Luxembourg
Loyens & Loeff
In the course of 2019 there were several developments in EU tax law. This annual edition of EU Tax Alert provides an overview of those developments.
Malta
Gauci-Maistre Xynou Legal |Assurance
The Commissioner for Revenue has published guidance relation to the 2020 budget measures introduced regarding the withholding tax...
KPMG Malta
The proposed new taxing right requires a method to quantify profits and to allocate these profits among the involved market jurisdictions.
Netherlands
Intertrust
On 24 November 2016, a group of over 100 jurisdictions decided on a Multilateral Instrument (MLI) that will modify the application of existing bilateral tax...
Nigeria
AELEX
In this article, we examine some of the changes introduced to Nigeria's tax regime by the Finance Act.
Turkey
CottGroup
With the Communiqué published in the 31034 numbered Official Gazette on 09/02/2020; the application of Withholding and Premium Service Declaration in the entire Turkey has been postponed to 01.03.2020
United States
Cadwalader, Wickersham & Taft LLP
On December 16, the IRS issued Notice 2020-2, which extends the phase-in of withholding under section 871(m).
Worldwide
Withers LLP
India's 2020 Budget, which was announced on February 1, introduces various changes that will significantly impact high net-worth (HNW) families and international investors.
Cadwalader, Wickersham & Taft LLP
The Court of Appeal in The Queen v HMRC [2019] EWCA Civ 1643 (Aozora) recently uphlod the decision of the High Court concerning the extent to which a taxpayer could have a legitimate expectation.
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