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Capital Gains Tax
Canada
Fasken
On February 12, 2020, in Canada v Alta Energy Luxembourg S.A.R.L. (2020 FCA 43), the Federal Court of Appeal ("FCA") unanimously held that the general anti-avoidance rule ...
Moodys Gartner Tax Law LLP
Today, the federal government announced Canada's COVID-19 Economic Response Plan (the "Plan"), an $82 billion support plan for individuals and businesses in response to the COVID-19 crisis.
Minden Gross LLP
In the November 2019 TaxLetter issue, I discussed how estate freezes were still a good planning tool for family-owned businesses.
Moodys Gartner Tax Law LLP
On top of these market troubles, our local Alberta economy has suffered a prolonged downturn since 2014.
TaxChambers LLP
Liberal party calls for taxing wealthy may seem non-controversial, but tax lawyers warn of unintended consequences.
Miller Thomson LLP
Subsection 107(2) of the Income Tax Act[1] generally provides for a tax-deferred rollout of capital property held by the trustees of a Canadian-resident personal trust to their capital beneficiaries in satisfaction of their capital interests in the trust.
Cyprus
Areti Charidemou & Associates LLC
An individual is a tax resident in Cyprus for income tax purposes if he/she stays physically in Cyprus for a period or periods exceeding 183 days in aggregate during a tax year.
European Union
Proskauer Rose LLP
On 7 February 2020, HMRC confirmed that the new private sector IR35 rules will only apply to payments made for services provided on or after 6 April 2020.
Gibraltar
ISOLAS
The main purpose of the Treaty is to eliminate double taxation between residents in Gibraltar and/or the United Kingdom in respect to taxes of income and gains.
India
SKP Business Consulting LLP
The Finance Bill 2020 that was presented in the Parliament on 1 February 2020 was passed by the Lok Sabha on 23 March with various amendments.
Nigeria
Uche Nwokedi & Co
The Finance Act of 2020 (the Act) reviews and amends several tax legislations.
South Africa
ENSafrica
application brought to review and set aside the decision of the Commissioner for the South African Revenue Service (" Commissioner" and " SARS") not to remit interest in terms of section 39(7) of...
Tabacks
To the relief of many South Africans, the 2020 budget speech has gone against the grain of many speculators who anticipated VAT, corporate and income tax increases.
UK
Wrigleys Solicitors
As previously announced, the threshold at which National Insurance contributions will start to be paid will rise to £9,500.
Hogan Lovells
Here is a brief summary of the measures in the March 2020 Budget which are relevant to the Real Estate sector.
Edwin Coe LLP
Whilst there were very few surprises in relation to tax, the requirement for a response to Covid-19 could not have been anticipated, as it was not something any of us could have predicted a ...
MJ Hudson
With the Budget coming up and with a new Chancellor at the helm, we have received plenty of queries about potential changes which this announcement could bring about.
Shepherd and Wedderburn LLP
While the relief is claimed by relatively few individuals each year, for those who qualify it results in very large tax savings.
United States
Ostrow Reisin Berk & Abrams
Sole proprietorships and pass-through entity structures, which include partnerships, S corporations and certain limited liability companies (LLCs), ...
PwC Cyprus
Following signature jurisdictions should each complete their own domestic process to ratify/accept/approve the MLI.
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