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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Tribunal Rejects Lifting Of Corporate Veil And Affirms Taxpayer Is Not The Beneficial Owner Of Foreign Assets Owned By A BVI Company

In a recent ruling, the Delhi bench of the Income Tax Appellate Tribunal held that Indian resident shareholders of a British Virgin Islands company cannot be treated as the beneficial owner of the foreign assets owed by such company, in the absence of any investment from undisclosed sources.

KC

Khaitan & Co LLP

Digital Data Access And Privacy In The Income Tax Bill, 2025

The Income Tax Bill, 2025 (hereinafter referred to as the "Bill"), introduced in the Lok Sabha on February 13, 2025 is a modern reform which seeks to replace the Income-Tax Act, 1961 (hereinafter referred to as the "IT Act").

SR

S.S. Rana & Co. Advocates

GST Liability On The Benefits Arising Out Of Land

The Goods and Services Tax (GST) regime, while aiming for a unified tax structure, has encountered persistent challenges in its application to land-related rights.

KA

Kings & Alliance LLP

Amendments To The Code Of Administrative Offences Have Entered Into Force

These amendments were introduced by Law №155-VIII dated 10 January 2025 "On Amendments and Additions to the Code of the Republic of Kazakhstan on Administrative Offences" (hereinafter – the Administrative Code).

GI

GRATA International

GST Appellate Tribunal (GSTAT) Rules - A Quick Overview

KC

Khaitan & Co LLP

Tác Động Của "FATCA", Một Đạo Luật Của Hoa Kỳ, Đến Các Nhà Quản Lý Quỹ Việt Nam

RV

Russin & Vecchi

Taxman's Bid To Reform Prosecution Casts Shadow Over Personal Data

PL

Phoenix Legal

ATO audit warning - family trust elections - when an interposed entity election is appropriate

PP

Pointon Partners

Remission of interest (ATO)

HL

HHG Legal Group

Proposed Changes To Austrian Real Estate Transfer Tax Could Impact M&A Transactions

K

Kinstellar

Moving Overseas? Don't Forget About Your Australian Assets

CG

Coleman Greig Lawyers

Resurrecting The Dead: Haryana's Entry Tax Dilemma

LS

Lakshmikumaran & Sridharan

Key Highlights Of GST Notifications And Clarification Circulars April 2025

NP

Nexdigm Private Limited

Export Refund Simplification: Prospective By Legislature; Retroactive By The Courts!!!

LS

Lakshmikumaran & Sridharan

2025 Federal Budget And Australian Immigration

Australia Immigration

IL

Interstaff Immigration Agency

Road To IPO: Essential Strategies For SMEs (Video)

India Commercial

AA

Agama Law Associates

Khalid and Salama Divorce

Australia Family

U

Unified Lawyers

Documents Required For Patent Registration In India (Video)

V

Vakilsearch

Australian Government Releases New Skills Occupation List And Announces Skills In Demand Visa Will Commence On 7 December 2024

Australia Immigration

IL

Interstaff Immigration Agency

Related Country Guides

Capital Gains Tax

Why Malaysians Set Up Trusts And Where Is The Best Place To Do So

According to McKinsey analysis, between 2023 and 2030, ultra-high-net-worth (UHNW) families with personal financial assets more than USD50 million and high-net-worth...

Singapore Family

TS

The Sovereign Group

Moving Overseas? Don't Forget About Your Australian Assets

An Australian tax resident is ordinarily liable to be assessed on worldwide income.

CG

Coleman Greig Lawyers

The Absentee (Foreigner) Land Tax Surcharge and Exemptions

What the Absentee (Foreigner) Land Tax Surcharge is, who it applies to and ways in which taxpayers may be able to claim an exemption for it.

PP

Pointon Partners

End of April Tax Update

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Pointon Partners

A Sale Deed Is Not A Document Issued By A Revenue Authority Or Any Government Authority Which Would Certify The Agricultural Nature Of The Land

MM

M Mulla Associates

Athena Legal Key Budget Highlights 2025

AL

Athena Legal

GST Rates On Gold: 18, 22, 24 Carat & Making Charges

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Vakilsearch

Early-April 2025 – Tax Update

Australia Strategy

PP

Pointon Partners

Exiting A U.S. Venture: A Tax Guide For Non-U.S. Nationals

SA

Solique Advisors

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Fiscal Policy

China Tax Regulation Update - May 2012

A number of tax regulations in China have been updated due to changes in government policy.

China Government

CC

CMS Cameron McKenna Nabarro Olswang

Consolidation Exposure Draft (ED) provisions

The proposed consolidation measures in the ED have broad application and significant revenue implications.

GF

Greenwoods & Freehills

Key Tax and Superannuation Changes in the 2012-2013 Federal Budget

Hidden behind the Government's headline spending measures are important tax and super changes that will affect business.

G

Gadens Lawyers

Federal Budget 2012/13 - Education

Australia Government

MA

Moore Australia

Federal Budget 2012/13 - Employment taxes, remuneration

MA

Moore Australia

Federal Budget 2012/13 - Not-for-profits

Australia Government

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Moore Australia

Federal Budget 2012/13 - Private clients

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Moore Australia

Federal Budget 2012/13 - Executive summary

Australia Government

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Moore Australia

China Tax Regulation Update - April 2012

CC

CMS Cameron McKenna Nabarro Olswang

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Tax Treaties

Tribunal Rejects Lifting Of Corporate Veil And Affirms Taxpayer Is Not The Beneficial Owner Of Foreign Assets Owned By A BVI Company

In a recent ruling, the Delhi bench of the Income Tax Appellate Tribunal held that Indian resident shareholders of a British Virgin Islands company cannot be treated as the beneficial owner of the foreign assets owed by such company, in the absence of any investment from undisclosed sources.

KC

Khaitan & Co LLP

End of April Tax Update

Key developments in taxation law for accountants and participants in the tax advice industry up to mid-late April.

PP

Pointon Partners

Section 194T – A New Compliance Frontier For Partnership Firms And LLPs

The introduction of Section 194T by the Finance (No. 2) Act, 2024 in the Income-tax Act, 1961 (‘Act'), represents a pivotal shift in the tax regime governing payments...

LS

Lakshmikumaran & Sridharan

Early-April 2025 – Tax Update

Australia Strategy

PP

Pointon Partners

CBDT Signs Record 174 APAs And First Ever Multilateral APA In FY 24-25

NP

Nexdigm Private Limited

Tax Street – February 2025

NP

Nexdigm Private Limited

CBDT Issues Guidance On The Application Of Principal Purpose Test (PPT) Under Tax Treaties

AC

Aurtus Consulting LLP

Supreme Court Has Stayed Order Passed By Delhi High Court In Case Of Tiger Global International Holdings

DC

Dewan P.N. Chopra & Co.

Tax Treaties And The Principal Purpose Test – Government Clarifies Its Application

Anagram Partners

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Tax Authorities

Tribunal Rejects Lifting Of Corporate Veil And Affirms Taxpayer Is Not The Beneficial Owner Of Foreign Assets Owned By A BVI Company

In a recent ruling, the Delhi bench of the Income Tax Appellate Tribunal held that Indian resident shareholders of a British Virgin Islands company cannot be treated as the beneficial owner of the foreign assets owed by such company, in the absence of any investment from undisclosed sources.

KC

Khaitan & Co LLP

Classification Of Parts Of Motor Vehicles – A Roller Coaster Ride

Classification of goods in CTA plays an essential role for businesses involved in international trade. Correct classification of goods helps in compliance with Customs laws, payment of correct duties and not missing on applicable exemptions and benefits.

India International

SO

S&A Law Offices

Digital Data Access And Privacy In The Income Tax Bill, 2025

The Income Tax Bill, 2025 (hereinafter referred to as the "Bill"), introduced in the Lok Sabha on February 13, 2025 is a modern reform which seeks to replace the Income-Tax Act, 1961 (hereinafter referred to as the "IT Act").

SR

S.S. Rana & Co. Advocates

Amendments To The Code Of Administrative Offences Have Entered Into Force

GI

GRATA International

Tác Động Của "FATCA", Một Đạo Luật Của Hoa Kỳ, Đến Các Nhà Quản Lý Quỹ Việt Nam

RV

Russin & Vecchi

Taxman's Bid To Reform Prosecution Casts Shadow Over Personal Data

PL

Phoenix Legal

Proposed Changes To Austrian Real Estate Transfer Tax Could Impact M&A Transactions

K

Kinstellar

Resurrecting The Dead: Haryana's Entry Tax Dilemma

LS

Lakshmikumaran & Sridharan

How To Shut Down Or Downsize Your China WFOE: The Legal And Strategic Checklist

China Commercial

HS

Harris Sliwoski

See more

Latest Videos

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Limitation Period For Issuing A Notice U/s 148 Of The Income Tax Act, 1961 For AYs Upto 2021 (Video)

SL

Shraff Legal Advocates

Podcast: TaxLand with Fletch and Sarah – Challenging asset betterments and default assessments

CG

Cooper Grace Ward

Analyzing Budget 2022 (Video)

NP

Nexdigm Private Limited

Tax Issues In M&A Earn Outs With Ritu Shaktawat (Video)

KC

Khaitan & Co LLP

#TaxMantra | Paradigm Shift In Reassessment Regime – A New Tangle? (Part-II) (Video)

VA

Vaish Associates Advocates

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