LATEST ARTICLES
Australia
K&L Gates
Implementing these measures is a positive foundation for BTR - facilitating the delivery of BTR projects is critical to addressing some of the housing shortages in Australia.
Cooper Grace Ward
Discusses tax implications of family trusts and what constitutes an 'ordinary family or commercial dealing'.
Brazil
Koury Lopes Advogados
O sócio de Direito Tributário Victor Polizelli concedeu entrevista ao portal de notícias JOTA para tratar da tributação mínima global ou imposto mínimo global.
British Virgin Islands
Harneys
The Order is effectively subsidiary legislation to the BVI's Mutual Legal Assistance (Tax Matters) Act 2003 (the MLAT). The Order was made on 20 March 2024 and was Gazetted and came into force on 28 March 2024.
Canada
Rotfleisch & Samulovitch P.C.
On April 16th the Department of Finance released Budget 2024: Fairness for Every Generation ("Budget"). This new budget introduces a generational tax increase that affects lifelong tax planning rates for many Canadians.
Rotfleisch & Samulovitch P.C.
Canada's Income Tax Act generally bars the Canada Revenue Agency from reassessing a taxpayer's taxable income or tax payable after the expiry of the "normal reassessment period."
Rosen & Associates
When the temperatures drop each year, many Canadians head south for the winter for a few months of bliss to escape the cold weather.
McMillan LLP
The Income Tax Act (Canada) (the "Tax Act") generally permits a corporation to deduct the amount of a dividend received from another corporation resident in Canada...
McMillan LLP
Budget 2024 proposes to significantly change how capital gains are taxed under the Income Tax Act.
Moodys Private Client Law LLP
On April 16, 2024, the government of Canada released its Budget 2024. Overall, this budget can be characterized as a very heavy spending budget with continued large deficits...
BCF Business Law
There are several options available when doing business in Canada. The choice of structure is generally dictated by a number of factors, based mainly on tax and liability considerations.
Torys LLP
Partner and lead of Torys' Tax Controversy and Litigation practice Martha MacDonald authored the lead article in the March 2024 issue of Canadian Tax Foundation's Perspectives...
Cyprus
McMillan Woods
Η τροποποίηση αφορά την παράγραφο 3 του Πίνακα Γ του Πέμπτου Παραρτήματος με βάση την οποία υπό πρ&#
McMillan Woods
The amendment concerns paragraph 3 of Table C of Schedule Five on the basis of which, under conditions referred to in the said paragraph, it grants the right to main residence buyers to request the reduced rate of 5% instead of the standard 19% rate.
Ethiopia
ENS
The dormant 2015 Transfer Pricing ("TP") Directive was recently renumbered and reissued by the Ethiopian Ministry of Finance as "Directive to Provide Rules on Transfer Pricing Directive No. 981/2024."
France
Osborne Clarke
In a decision handed down on 5 February this year, CE, 5 févr. 2024, n° 469771, Société Axa Group Opérations the French Administrative Supreme Court strictly applied...
India
Acuity Law
The advent of the Digital economy has led to the introduction of various taxation issues. One such issue being creation of a virtual permanent establishment (PE) in a country...
Metalegal Advocates
The arm's length principle is the international standard for determining the taxability of profits resulting from transactions between related entities.
Acuity Law
Obligation (in the hands of telecom companies) to withhold taxes under Section 194H of the Income-tax Act, 1961 (IT Act) on discounts given to SIM card distributors has been a matter of long drawn dispute.
TeamLogic
Recently, Hon'ble Supreme Court of India (SC), in a case, Central GST v. Delhi International Airport Ltd. [2023] 152 taxmann.com 324, has held that service tax was not chargeable on User Development Fee...
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