Mondaq All Regions: Tax
Rotfleisch & Samulovitch P.C.
Corporations resident in Canada are taxed on their worldwide income, while non-resident corporations of Canada are taxed only on their Canadian source income.
Rotfleisch & Samulovitch P.C.
The lifetime capital gains exemption allows Canadian taxpayers to sell certain kinds of shares called QSBC shares as well as qualified farming and fishing properties without paying tax on the capital gains up to a set amount.
Rotfleisch & Samulovitch P.C.
Directors are jointly and severally liable for some of the tax debts of the corporation of which they are a director.
Rotfleisch & Samulovitch P.C.
A taxpayer-relief application may prompt the CRA to waive or cancel the interest or penalties on your tax bill.
Rotfleisch & Samulovitch P.C.
The case involved 551928 Manitoba Ltd. ("the Corporation"), which hired accountants to estimate its full capital dividend account balance.
Crowe Soberman LLP
The administrative arrangement does not include ITCs for capital property.
Lawson Lundell LLP
On August 22, 2018, the Tax Court of Canada released its decision in the Alta Energy case.
Miller Thomson LLP
On Sept 14, 2018, the Department of Finance released draft legislation proposing amendments to the provisions in the Income Tax Act (Canada) (the "Act")
Gowling WLG
Taxpayers victimized by fraudulent investment schemes ("Fraudulent Investment Schemes") may find some relief by deducting their losses. Recent Canada Revenue Agency ("CRA") administrative statements...
Elias Neocleous & Co LLC
The Cyprus Tax Department has issued a further reminder that 31 October 2018 is the last date for submission of tax returns for 2017
S.S. Rana & Co. Advocates
Goods and Services Tax is a single tax on the supply of goods and services.
SKP Business Consulting LLP
The government vide Notification No. 49/2018-Central Tax dated 13 September 2018 has notified the reconciliation statement to be certified by the auditor ...
Dillon Eustace
Ireland will introduce an ATAD-compliant interest limitation rule, the timing of which will be determined following further engagement with the European Commission.
Dentons
On September 18, 2018 the Dutch government released the Budget 2019 containing its Tax Plan 2019 with certain amendments to Dutch tax law.
Deloitte Nigeria
Federal Government of Nigeria (FGN) is poised to change the face of VAT in the power sector with the Value Added Tax (VAT) (Modification) Order 2018 (the Order) ...
PwC Nigeria
The Federal High Court ("FHC") overruled the decision of the Tax Appeal Tribunal ("TAT") in Gazprom Oil & Gas Nig. Ltd vs. Federal Inland Revenue Service ("FIRS").
Jones Day
The former head of an offshore bank pled guilty to conspiracy to defraud the United States by intentionally circumventing the requirements of the Foreign Account Tax Compliance Act ("FATCA"). His guilty...
Womble Bond Dickinson
The public perception is well-established now that international rules are unfit when it comes to taxing digital companies such as Amazon
Ropes & Gray LLP
In a recent Tax Notes Special Report article, tax associate Bob Kane explores whether case law has established an asset threshold at which liquidating partnerships either terminate or continue under section 708.
Elias Neocleous & Co LLC
In 2017 Cyprus introduced an additional route to tax residence for individuals.
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Dentons
Saudi Arabia's bankruptcy and insolvency law regime has been governed by two regulations, the earliest dating back to 1930.
Dentons
The Berejiklian Government has introduced a Bill into the NSW Parliament which may change the way surcharge purchase duty and surcharge land tax applies to foreign developers.
Rotfleisch & Samulovitch P.C.
At bottom, the bitcoin system is a system of digital currency. In particular, a bitcoin functions as a digital asset, serving as a medium of exchange.
TMF Group
From 1 June 2018, Malaysia's Goods and Services Tax will be zero-rated, while the Sales and Services Tax is expected to make a comeback.
Kramer Levin Naftalis & Frankel LLP
President Trump signed sweeping tax legislation into law on Dec. 22, 2017, resulting in several significant changes to the wealth transfer tax system, effective as of Jan. 1, 2018.
Rotfleisch & Samulovitch P.C.
Cryptocurrencies such as Bitcoin, Dash, Ether, Litecoin, Ethereum and Ripple have been the subject of intense media coverage in recent months due to their general astronomical surge in value.
Collins Barrow National Incorporated
In recent years, digital currencies called "cryptocurrencies" have exploded in mainstream popularity.
Asit Mehta & Associates
Since GST was implemented in India, several exporters have faced difficulties in claiming GST refunds.
Wright Hassall LLP
Since our first article about the 2019 Loan Charge, we have received a number of enquiries and common issues have appeared.
SKP Business Consulting LLP
Union Finance Minister Piyush Goyal chaired the 28th GST Council meeting held on 21 July 2018 in New Delhi.
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