Mondaq Asia Pacific: Tax > Capital Gains Tax
Dezan Shira & Associates
Questa strategia fornisce maggiore flessibilità e una maggiore protezione alla loro struttura aziendale.
China Tax & Investment Consultants Ltd
As the following table shows, a Signatory or Party to the Convention can choose to apply paragraph 4 either in addition to or to the exclusion of paragraph 1.
China Tax & Investment Consultants Ltd
Both Japan and Zealand opts in for Article 9(4), and both of the two contracting states have made notification to the Depositary, pursuant to Article 9(8) of the MLI.
China Tax & Investment Consultants Ltd
In Section IV, the article ends with a conclusion that one can learn from understanding the MLI as an international convention.
Dezan Shira & Associates
China and Italy have updated their bilateral double tax agreement (DTA) to encourage investment and provide greater fiscal certainty as the two countries grow closer economically.
Nishith Desai Associates
Press Conference held by Finance Minister announced a number of changes in line with industry asks, centered around six broad themes, in order to boost economic growth.
Nishith Desai Associates
As per a media report, the Government of India is proposing to amend the existing Double Taxation Avoidance Agreement between India and Mauritius
Nishith Desai Associates
On July 5, 2019, the Indian Finance Minister presented the first Budget of the newly formed government for financial year 2019-20.
SKP Business Consulting LLP
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 April 2019
Nishith Desai Associates
India's traditional policy of non-alignment and the Swiss policy of neutrality, coupled with shared values of democracy and rule of law have forged close ties between the two countries.
SKP Business Consulting LLP
SKP's flagship publication that captures key developments in the areas of Tax and Regulatory.
Nishith Desai Associates
The Authority for Advance Rulings (the "Authority") has recently in VNU International B.V. v. Director of Income-tax (International Taxation), Mumbai1 opined on an important practical issue
Trilegal
The post-election Union Budget of 2019 is primarily aimed at promoting foreign inward investment and broadening the tax base.
Vaish Associates Advocates
Vaish Associates Budget 2019 presentation.
Vaish Associates Advocates
Family Arrangement is an arrangement between members of a family descending from a common ancestor or near relation trying to sink their differences and disputes, settle and solve their conflicting claims once and for all ...
SKP Business Consulting LLP
While the Modi government embraces the second term with a historic mandate, it has its task cut out to deal with several challenges on the macroeconomic front.
Nishith Desai Associates
The Indian Income Tax Act, 1961 ("ITA") contains several provisions that deal with the taxation of different categories of mergers and acquisitions.
Cyril Amarchand Mangaldas
Research and development (R&D) in all fields is a costly affair, but more so in bio-technology, where molecules are first evolved, developed and then subjected to arduous and expensive clinical trials.
Cyril Amarchand Mangaldas
Disputes involving whether capital gains taxes are leviable on sums/assets paid to retiring partners has been a subject matter of litigation for several decades now.
DNV & Co
From the Assessment Year 2019-20 and onwards the forms for filing Income Tax Returns have been changed. There is substantial amount of additional information is required from specific category of persons including
Most Popular Recent Articles
Nishith Desai Associates
Press Conference held by Finance Minister announced a number of changes in line with industry asks, centered around six broad themes, in order to boost economic growth.
China Tax & Investment Consultants Ltd
The Multilateral Convention to Implement Tax Related Measures to Prevent Base Erosion and Profit Shifting (the multilateral Instrument, the MLI), developed by the OECD and endorsed by the G20, offers concrete solutions ...
Vaish Associates Advocates
Family Arrangement is an arrangement between members of a family descending from a common ancestor or near relation trying to sink their differences and disputes, settle and solve their conflicting claims once and for all ...
NovoJuris Legal
The question of taxability on conversion of compulsorily convertible preference shares (CCPS) has come up for consideration quite a few times in the recent past.
Nishith Desai Associates
The Indian Income Tax Act, 1961 ("ITA") contains several provisions that deal with the taxation of different categories of mergers and acquisitions.
China Tax & Investment Consultants Ltd
Article 35(4) provides that Article 16 (MAP) shall have effect with respect to a CTA for a case presented to the competent authority of a contracting jurisdiction on or after the latest of the dates on which the MLI ...
Cyril Amarchand Mangaldas
Disputes involving whether capital gains taxes are leviable on sums/assets paid to retiring partners has been a subject matter of litigation for several decades now.
Nishith Desai Associates
The FA, 2018 introduced Section 112A into the Tax Act with effect from April 01, 2018 wherein it stipulated that the capital gains of more than INR 1,00,000 received for alienation of equity shares of a company...
Nishith Desai Associates
On July 5, 2019, the Indian Finance Minister presented the first Budget of the newly formed government for financial year 2019-20.
Khaitan & Co
In M/s HDFC Property Fund v Income Tax Officer, the Mumbai bench of the Income Tax Appellate Tribunal has, through an order dated 28 February 2019, ruled in favour of the taxpayer, a SEBI registered Venture Capital Fund ...
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