Mondaq All Regions: Tax
Minden Gross LLP
The year 2017 was a crazy one for many taxpayers, what with the new proposals for private corporations, and then various subsequent releases
Crowe MacKay LLP
On February 20th, 2018, British Columbia Finance Minister Carole James announced the 2018 British Columbia Budget. No increases in existing income tax rates
Clark Wilson LLP
In addition to the changes resulting from the release of the BC Budget, the City of Vancouver recently implemented an annual tax on empty or under-utilized residential properties called the Empty Homes Tax ("EHT"), also known as the Vacancy Tax, to help address the City's housing affordability issues.
Clark Wilson LLP
In an effort to close information gaps, increase transparency and strengthen enforcement in the real estate sector, the Province announced today that it will require developers to collect and report comprehensive information on pre-sale condo assignments.
Clark Wilson LLP
In its 30-Point Plan for Housing Affordability in British Columbia, the provincial government plans to introduce a new speculation tax on residential property, as part of its efforts to service local residents as...
Clark Wilson LLP
In its fiscal plan for 2018/2019 announced this afternoon, the British Columbia Government has announced a 30 point plan for a "Fairer Housing Market".
Clark Wilson LLP
Changes to the Province's Property Transfer Tax system have been some of the most highly anticipated aspects to the 2018 BC NDP Budget.
Asit Mehta & Associates
The Union Budget was presented by Finance Minister Mr Arun Jaitley in the Parliament on 1 February 2018. Each year the Budget presentation is one of the most-awaited events for businesses, individuals and professionals.
ELVINGER HOSS PRUSSEN, société anonyme
In 2008, a Luxembourg resident company redeemed its own shares, representing the balance of the shares owned by a shareholder
ELVINGER HOSS PRUSSEN, société anonyme
This tax circular publishes the official year-end and average forex conversion rates for Luxembourg tax purposes in 2017 for the use of a non-EUR functional currency for tax purposes.
ELVINGER HOSS PRUSSEN, société anonyme
Reduction of the corporate tax rate from 19% to 18%, leading to an effective combined tax rate of 26.01% for corporate entities established in Luxembourg City...
Dentons
On 19 February 2018 the President of Russia signed three federal laws which extended the capital amnesty campaign and timeframes for tax-exempt liquidation of foreign companies and unincorporated structures.
ELVINGER HOSS PRUSSEN, société anonyme
Within the mutual agreement procedure provided for under Article 25(3) of the Luxembourg-Russia Double Tax Treaty, the tax authorities of both countries agreed on a uniform interpretation of Article 10 (2) of the treaty...
Froriep
The purpose of the extraordinary General Meeting of the Swiss Branch of the International Fiscal Association (IFA) on 8 February 2018 in Basel was to concretise the tax law provisions ...
Shearman & Sterling LLP
On December 22, 2017, H.R.1, commonly referred to as the Tax Cuts and Jobs Act ("Tax Act") was signed into law.
Carlton Fields
A growing number of startups are offering virtual currencies to investors through initial coin offerings (ICOs) as a way to raise capital, often with little or no awareness of the tax consequences of their actions.
Withers LLP
On December 22, 2017, President Trump signed into law the most sweeping changes to federal tax law in decades, including nearly doubling the basic exclusion amount (hereinafter referred to as the "exemption amount") for gift, estate, and generation skipping transfer (GST) tax for the next 8 years.
Holland & Knight
The Tax Cuts and Jobs Act (the Act) makes important changes to sales and other dispositions of partnership interests, which require immediate changes to purchase agreements.
TMF Group
Reporting harmony: educating organisations on the new common reporting standard requirements in Asia Pacific.
Duff and Phelps
On January 12, 2018, the U.S. IRS Large Business and International ("LB&I") Division issued several new directives establishing procedural changes aimed at enabling the IRS to manage resources in transfer pricing audits.
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Rotfleisch & Samulovitch P.C.
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Borden Ladner Gervais LLP
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Pieter van der Zwan & Associates
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HopgoodGanim
A new initiative should assist junior exploration companies by providing what may be a flow through tax credit scheme.
Ruchelman PLLC
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Colin Biggers & Paisley
Proceeds from a property development project may be taxed as a disposal of trading stock, profit making scheme or capital gain.
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.
Collins Barrow National Incorporated
In recent years, digital currencies called "cryptocurrencies" have exploded in mainstream popularity.
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.
Dentons
The Turnbull Government has released Exposure Draft legislation that proposes to implement the 2017-18 Budget measure of requiring purchasers of newly constructed ...
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