Mondaq All Regions: Tax > Corporate Tax
Corrs Chambers Westgarth
A new tax framework will focus on imposing tax based on where the economic substance is, or where consumption occurs.
Cooper Grace Ward
The rules for determining the rate of company tax have changed, depending on if the company is a 'base rate entity'.
Cooper Grace Ward
Distributions of dividends from trading companies through family trusts into bucket companies would be less attractive.
Worrells Solvency & Forensic Accountants
Article discusses what can advisors expect in the near future.
Field LLP
Canadian private companies have seen much newsworthy tax reform in recent years. One change is in the area of income sprinkling. Another major change in tax law is the rules on investment income
PwC Cyprus
Cyprus has opted for the Model B approach as foreseen in ATAD.
Elias Neocleous & Co LLC
The Cyprus Tax Department has issued a circular (EE 33 dated 29 January 2019) giving guidance on the tax residence provisions for individuals introduced by Law 119(I)/2017.
Elias Neocleous & Co LLC
The report acknowledges the exit taxation rules adopted by the EU in the ATAD I and the implementation of the BEPS action plan.
GuernseyFinance
When I arrived in Guernsey from London in 1995, it was as part of the upskilling of the insurance industry here in response to changing sensitivities of the UK taxman.
Carey Olsen
This document summarises certain key aspects of Guernsey taxation law for the calendar year 2019.
Anjarwalla & Khanna
The repeal of the compensating tax provision was therefore a welcome move.
Arnone & Sicomo
Soparfi: all you have to know about the financial holding company in Luxembourg.
Chevalier & Sciales
The Luxembourg government adopted on February 15 a Grand-Ducal Regulation regarding the registration, fees and other charges relating to the forthcoming Register of Beneficial Owners, as well as on to the register's information.
Dentons
Dentons' Tax practice has been ranked Band 1 in Tax in Russia by Chambers Europe 2019, once again joining the leaders in this annual international ranking.
Dixcart
Many Turkish individuals and corporations have substantial banking assets abroad, particularly in Switzerland.
Hill, Barth & King LLC
The Pennsylvania Department of Revenue (DOR) has issued tax bulletins that impact the way hedging transactions and those associate with certain intangible income are taxed.
Dentons
The Treasury Department and IRS invite taxpayers to submit comments on the proposed regulations on or before May 6, 2019.
Ruchelman PLLC
Federal tax law has introduced a new type of gross income. The provisions applicable to Global Intangible Low Tax Income ("G.I.L.T.I.") are designed to stop U.S.
Eisner Amper
On March 4, 2019, the U.S. Treasury issued proposed regulations to determine deductions provided by IRC Sec. 250 related to global intangible low tax income ("GILTI") and foreign derived intangible income ("FDII").
Dentons
Globalization has diminished the barriers encountered by multinational businesses.
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Strachan Partners
Tax administration in Nigeria is vested in the three tiers of government.
Rotfleisch & Samulovitch P.C.
These deemed-dividend rules are found in section 84 of Canada's Income Tax Act.
Fasken
On November 21, 2018, the Department of Finance Canada ("Finance") released the 2018 Fall Economic Statement (the "Statement").
Collins Barrow National Incorporated
In Canada, corporations may claim a small business deduction on their corporate tax returns, effectively reducing the corporate tax rate on the first $500,0001 of taxable income from active business income.
TMF Group
The new president in Colombia, President Iván Duque, has proposed a tax reform bill to help the country boost economic growth and increase productivity.
Cooper Grace Ward
Medical and allied health professionals must consider payroll tax payments when structuring and operating their practice.
Xenios L. Xenopoulos LLC
Cyprus is and has been for many years now an established International Business and Financial Centre because of the incentives, the good infrastructure, and its considerably extensive network of Double Tax Treaties.
Lowndes, Drosdick, Doster, Kantor & Reed, P.A.
As I previously discussed (here), the federal tax due date for partnership and corporate tax returns changed a few years ago.
Banwo & Ighodalo
Nigeria is obliged to pay 2% of its assessable profit as Education Tax.
Field LLP
Canadian private companies have seen much newsworthy tax reform in recent years. One change is in the area of income sprinkling. Another major change in tax law is the rules on investment income
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