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Albania
Eurofast
A few days before the deadline for declaration of monthly ledger books and VAT balance, the Tax Administration has reminded the taxpayers subject to VAT about the correct manner of reporting the sales and purchase books ...
Australia
Corrs Chambers Westgarth
The chapter on Australia provides insight into the tax treatment of recent Australian mergers and acquisitions.
Cooper Grace Ward
This edition discusses employers' obligations to contribute compulsory super and the concept of ordinary time earnings.
Corrs Chambers Westgarth
The main change in the ATO's interpretation in this draft ruling relates to licences for the simple use of software.
Belgium
Loyens & Loeff
On 16 September 2021, the Court of Justice of the European Union issued its judgement on whether the Belgian excess profit rulings could qualify as State aid scheme or not.
Canada
Barrett Tax Law
Taxpayers in Canada are supposed to file their tax returns accurately and timely, otherwise there may be interest and penalties or even criminal prosecutions depending on the situation.
Barrett Tax Law
A non-resident is generally taxable in Canada on the disposition of Canadian real estate. It is more difficult for the Canada Revenue Agency (CRA) to collect tax from a non-resident...
Barrett Tax Law
In recent years, the CRA has taken a rather aggressive approach in recovering uncollected taxes. The Offshore Tax Informant Program awards informants 5 to 15 percent of the federal tax collected...
Miller Thomson LLP
January 1, 2022 marks the 50th anniversary of the capital gains tax in Canada. In this article, we outline the history of capital gains taxation in Canada...
Stikeman Elliott LLP
Representation and Warranty Insurance (RWI) is an increasingly important tool for managing transactional risk in technology-sector M&A.
Barrett Tax Law
Under Canadian tax law, directors of a corporation can be held personally liable for certain components of a corporation's tax debt which the corporation cannot pay, such as in the case of an insolvency.
Barrett Tax Law
When a non-resident of Canada earns income from a rental property or disposes of a real property in Canada, the tenant or purchaser may be required to withhold certain amount of tax which is usually 25% and remit that to the CRA.
Goldman Sloan Nash & Haber LLP
In the recent case of Canada v. Deans Knight Income Corporation, 2021 FCA 160, the Federal Court of Appeal addressed the object, spirit, and purpose of subsection 111(5) of the...
Cyprus
Areti Charidemou & Associates LLC
The Legal System of Cyprus is based on Common Law. Its economy operates based upon an open, market driven principle, with favorable tax regimes for the incorporation of companies and investments.
Oxford Management
In June 2017, the Cyprus Tax Office issued detailed transfer pricing guidelines with an aim to replace the Minimum Margin Scheme regime that was applicable up to that date.
A. Karitzis & Associates L.L.C
The Council of Europe has introduced Directive 2018/822, as regards the mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements, which constitutes the sixth amendment ...
European Union
ELVINGER HOSS PRUSSEN, société anonyme
On 18 May 2021, the European Commission ("Commission") of the European Union ("EU") published a communication on "Business Taxation for the 21st century ".
Loyens & Loeff
The new edition of the EU Tax Alert is available. With this publication we would like to keep you informed of the latest developments on EU tax law.
Georgia
Eurofast
An amendment was made to the Resolution of the Government of Georgia of March 30, 2010 No. 96, which provides the introduction of a new condition for the payment of service fees to the Revenue Service.
IndusLaw
The fundamental principle that permeates Goods and Services Tax laws is the multistage tax and seamless availability of credit through the supply chain.
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