Article
Direct Tax Spotlight
It is a trite to say that India's judicial system is
bursting at seams and matters linger before Tribunals and courts
for decades
Kochhar & Co.
Worldwide: Withholding Tax
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.
Article
Equity Investment From United Kingdom Into China
Agreements to transfer shares in a PRC company are typically subject to PRC stamp duty at a rate of 0.05% of the consideration, which applies to both the purchaser and the seller.
King & Wood Mallesons
Article
Equity Investment From US Into China
Agreements to transfer shares in a PRC company are typically subject to PRC stamp duty at a rate of 0.05% of the consideration, which applies to both the purchaser and the seller.
King & Wood Mallesons
Article
Navigating China's New Tax Credit For Foreign Reinvestment
China has enhanced its foreign investment incentives by introducing a tax credit mechanism alongside the existing tax deferral framework.
King & Wood Mallesons
Article
Cross-Border Strategies For Founders In SEA And India On Leveraging Convertible Notes
Legitpro Law
Article
Key Tax Ruling On Outbound Software Payments: Business Profits vs. Royalties
Alvarez & Marsal
Article
Singapore vs. India: Tax Planning And Business Structuring For Growth
IMC Group
Article
Landmark PepsiCo Decision On Australian Royalty Withholding And Diverted Profits Tax
Herbert Smith Freehills Kramer LLP
Article
Labuan Company Formation In Malaysia: Tax Benefits, Requirements, And Setup Guide (2025)
Aqran Vijandran Advocates & Solicitors
Article
How To Set Up A Branch Office In Malaysia: A Guide For Foreign Companies (2025)
Aqran Vijandran Advocates & Solicitors
Article
Primacy Of Fair Market Value Assessments In Intragroup Share Transfers
Majmudar & Partners
Article
Specifics Of Application Of Double Taxation Treaties In Kazakhstan
GRATA International
Article
Cloud Computing Services- Tax Clarity
CMS INDUSLAW
Article
Exploring Indirect Transfer Rules In APAC Region: Effects Of The Hong Kong Inward Re-Domiciliation Regime
Alvarez & Marsal
Article
Beyond Stay Or Leave: How MNCs Are Recalibrating Their China Strategy (Video)
Alvarez & Marsal
Article
Navigating FTAs In India – Claiming Duty Benefits Under The Regional Trade Agreements
Aurtus Consulting LLP
Article
RBI MPC October 2025: Repo Rate Unchanged At 5.5% Amid Balanced Growth And Inflation Outlook
Legitpro Law
Article
Funds Update - 26 September 2025
Herbert Smith Freehills Kramer LLP
Article
A Series Of Observations On Family Office Investment In Chinese Projects
Zhong Yin Law Firm
Article
Singapore Tax Alert: Financial Sector Incentive (FSI) – New Fund Management (FM) Listing, Singapore Equities And Basic Tier (BT) Schemes
As an update, the Monetary Authority of Singapore (MAS) has provided further information regarding the new financial sector incentives ("FSI") announced during 2025 Budget Statement in the MAS Circular...
Alvarez & Marsal
Article
Cambodia Clarifies Company Directors' Payroll Tax Obligations
On June 20, 2025, Cambodia's Ministry of Economy and Finance issued Instruction No. 19116 to clarify when board members and company directors must receive salaries and pay payroll taxes.
Tilleke & Gibbins
Article
No Withholding Tax Requirement On Certain Payments Made To Units Set-up In IFSC
Under the extant tax law, a unit in the International Financial Services Centre (‘IFSC') is eligible for availing a 100% tax deduction on certain eligible income for a period of 10 consecutive years out of 15 years...
Aurtus Consulting LLP
Article
Changes to payroll tax - implications for medical practices in Victoria
Under the common law, if a practitioner is engaged as an employee, their wages are subject to payroll tax.
Kennedys
Article
Singapore Ushers In New Era Of Corporate Regulation, While Single-family Offices Prosper
The Sovereign Group
Article
Cambodia Issues New Tax Rules For Trust Operations
Tilleke & Gibbins
Article
Mid May Tax Update
Pointon Partners
Article
Tác Động Của "FATCA", Một Đạo Luật Của Hoa Kỳ, Đến Các Nhà Quản Lý Quỹ Việt Nam
Russin & Vecchi
Article
End of April Tax Update
Pointon Partners
Article
Income Tax Bill 2025Key Proposals Impacting Cross Border Transactions And Capital Flows
BTG Advaya
Article
Tax Street - March 2025
Nexdigm Private Limited
Article
Australian Federal Budget 2025-2026–Key Tax Measures And Instant Insights
K&L Gates LLP
Article
Vietnam's Expected E-Commerce Tax Rules: What Do Platforms Need To Know?
Tilleke & Gibbins
Article
CBDT Issues Guidance On The Application Of Principal Purpose Test (PPT) Under Tax Treaties
Aurtus Consulting LLP
Article
Tax Street - March 2025
We are pleased to present the latest edition of Tax Street – our newsletter that covers all the key developments and updates in the realm of taxation in India and across the globe for the month of March 2025.
Nexdigm Private Limited
Article
Australian Federal Budget 2025-2026–Key Tax Measures And Instant Insights
The Australian Federal Government has just released its budget for 2025-26.
K&L Gates LLP
Article
Vietnam's Expected E-Commerce Tax Rules: What Do Platforms Need To Know?
Vietnam's Ministry of Finance has released a draft Decree on Tax Administration for E-Commerce and Digital Platforms ("Draft Decree"), introducing significant tax compliance obligations that could reshape.
Tilleke & Gibbins
Article
CBDT Issues Guidance On The Application Of Principal Purpose Test (PPT) Under Tax Treaties
Upon the Multilateral Instrument (MLI) entering into force, PPT has been introduced as a minimum standard in India's tax treaties covered by the MLI.
Aurtus Consulting LLP
Article
Budget 2025 Tax Developments
Dentons Rodyk & Davidson
Article
IP Holding Companies: Singapore vs. Hong Kong
With intellectual property playing an ever-increasing role in economic development, the need to harness, promote, and protect ASEAN innovation remains urgent as integration progresses...
Tilleke & Gibbins
Article
Switzerland Suspends Application Of Most Favoured Nation (MFN) Clause For India-Switzerland Tax Treaty
Switzerland and India entered into a Double Taxation Avoidance Agreement (DTAA) on 2 November 1994, with subsequent amendments through protocols on 16 February 2000...
Nexdigm Private Limited
Article
Swiss Authorities Suspend MFN Clause From Tax Treaty With India
The Double Taxation Avoidance Agreement (DTAA)/ Tax Treaty between Switzerland and India was initially signed on 2 November 1994 and then amended by protocols...
Dewan P.N. Chopra & Co.
Article
Global Capability Centre (GCC) In India
Global Capability Centres (GCCs), also known as Global In-house Centres (GICs) or captive centers, have become a cornerstone of India's IT and IT-enabled services (ITES) sector.
Tax Compaas
Article
Singapore Extends And Revises Fund Tax Incentive Schemes
The Sovereign Group
Article
Malaysia's Budget 2025 – Key Incentives For Investors / Business Owners
Hsian & Co
Article
在澳大利亚营商的八大挑战
TMF Group BV
Article
Passenger movement and visa data-matching by the ATO- don't get "tax" caught
Coleman Greig Lawyers
Article
Tax Comparitive Guides | Legal500 | 2024
Vertex Chambers
Article
Tax Considerations In Cross Border M&A | An In-Depth Overview Of The Indian Landscape
BTG Advaya
Article
The Legal 500 Country Comparative Guides 2024 - Japan: Tax
Anderson Mori & Tomotsune
Article
18.89% Buyback Tax Advantage Diminishes After Recent Amendment
Singhania & Co.
Article
Alternative Investment Funds - Japan
Anderson Mori & Tomotsune
Article
Pillar 2 In Kazakhstan
GRATA International
Article
Import Of Services From Related Parties – Interplay Of Valuation Between GST, Income-Tax And Customs
Economic Laws Practice
Article
PepsiCo, Inc V Commissioner Of Taxation [2024] FCAFC 86 - Another Chapter In The Embedded Royalties Saga
Alvarez & Marsal
Article
Union Budget Proposals, 2024
JSA
Article
Top 8 Challenges Of Doing Business In Australia
TMF Group BV
Article
BSC BEACON June 2024 Newsletter
Bhuta Shah and Co. LLP