Cooper Grace Ward
Advisers must be alert to the potential for these rules to apply to SMSFs, in light of the ATO's view in LCR 2019/D3.
Tauil & Chequer
Welcome to the eighth edition of the Brazil Tax Round-Up, our newsletter on tax-related developments in the country.
Crowe MacKay LLP
Canadian taxpayers are required to annually report certain properties that are situated outside of Canada when the aggregate COST of all properties is $100,000 CAD or more.
In 5551928 Manitoba Ltd. (Re) (2018 BCSC 1482; aff'd 2019 BCCA 376; herein referred to as "Manitoba"), the court allowed a claim for an order rectifying a directors' resolution.
Elias Neocleous & Co LLC
On January 8, 2020, within the framework of actions to boost entrepreneurship and innovation, the Council of Ministers approved a bill amending the Income Tax Law.
Below you will analyse the Law for Simplification and Progressivity of the Tax Regime published on December 31, 2019 in the Supplement of the Official Registry 111, amended the Internal Tax Regime Law.
Depuis quelques jours, nous sommes amenés à nous interroger, dans le sillage de l'agitation générée par le Consortium international de journalistes d'investigation concerné et de ses communications ...
Fieldfisher est un cabinet particulièrement dynamique en Afrique grâce à l'originalité de son business model qui lui permet d'offrir aux entreprises la valeur ajoutée dont elles ont besoin pour réussir en Afrique.
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...
Economic Laws Practice
Realtors told to reverse transition credit.
DNV & Co
The Income Tax Act vide Section 80JJAA under Chapter VI-A, has provided special deduction for employment of additional employees by assessee.
31 декабря 2019 года были опубликованы новые правила оформления сопроводительных накл&
Herbert Smith Freehills
In a decision that will be a welcome source of comfort for investors in potentially risky off-plan property developments, the First-tier Tribunal (Tax) ("FTT") ...
On 22 January 2020, HM Treasury launched a technical consultation on the draft secondary legislation for off-payroll working from April 2020.
Having promised vaguely to ‘review and reform' entrepreneurs' relief (‘ER') in their election manifesto, the Conservatives now look increasingly likely to scrap the relief altogether.
Proskauer Rose LLP
There has been much talk recently about "review and reform" (or abolition) of entrepreneurs' relief.
Holland & Knight
After the Tax Cuts and Jobs Act of 2017 (P.L. 115-97) added Section 512(a)(7) to the Internal Revenue Code (IRC), the tax imposed by that section quickly became known...
Proskauer Rose LLP
On December 19, 2019, the Internal Revenue Service (the "IRS") and the U.S. Department of the Treasury (the "Treasury") issued final regulations (the "Final Regulations") ...
McDermott Will & Emery
On January 21, A. 9112 was introduced in the New York Assembly.
Reinhart Boerner Van Deuren s.c.
With the arrival of busy tax season, many accountants and other tax professionals will learn new information about how their companies operate and can often lead to...