Tax Law and International Tax Law

The Assessee, Smt. Indira Kamineni, is an individual and one of the beneficiaries of a private family trust known as KSN Trust. She filed her return of income for Assessment Year 2018-19 under Section 139(1) of the Income-tax Act, 1961 (‘the Act’) on 30.03.2019, declaring nil total income.

ベトナムで事業を展開する多国籍企業は、2026年7月1日に施行される政令第255/2026/ND-CP号による移転価格税制の大幅な強化に備える必要があります。関連

The Petitioner had challenged the proceedings initiated by the Department for denial of refund claims by invoking Rule 89(4B) of the CGST Rules, 2017. Rule 89(4B), along with Rule 96(10), was omitted by Notification No. 20/2024-Central Tax dated 08 October 2024, without any saving clause preserving pending proceedings. 

インドの所得税制度は、過去60年以上の歴史のなかで最も広範かつ抜本的な構造改革を経験しました。2025年所得税法（IT Act, 2025）は、従来の1961年所得税法（IT Act, 1961）に代わるものであり、2026年4月1日に施行されました。さらに、本法には直接税中央委員会（CBDT）によって2026年3月20日に告示された2026年所得税Š

The quote sometimes attributed to Vladimir Lenin that “there are decades where nothing happens; and there are weeks where decades happen” seems particularly appropriate in relation to the 2026 Federal Budget.

The Australian Federal Budget for 2026-2027 introduces sweeping reforms to the tax system, including a controversial 30% minimum tax on discretionary trusts, abolition of the 50% CGT discount in favor of cost base ...

The Assessee, Smt. Indira Kamineni, is an individual and one of the beneficiaries of a private family trust known as KSN Trust. She filed her return of income for Assessment Year 2018-19 under Section 139(1) of the Income-tax Act, 1961 (‘the Act’) on 30.03.2019, declaring nil total income.

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