Mondaq All Regions: Tax
The article considers if it is still important that pensions be made 'auto-reversionary', after the MYEFO announcement.
The article outlines key factors in seeking ATO compensation - particularly on applications made under the CDDA Scheme.
In a recent Tax Court of Canada ruling the Court considered a motion for an Order directing the Appellant to attend and be cross-examined on its List of Documents pursuant to subsection 82(6) and paragraph 88(a) of the Tax Court of Canada Rules.
Last week, a longtime colleague of mine sent me a link to some promotional material that a charitable tax shelter had recently distributed.
Following several months of uncertainty since the announcement of modifications to the Québec mining tax regime, the Québec Minister of Finance and the Economy, Nicolas Marceau, together with the Québec Minister of Natural Resources, Martine Ouellet, have finally announced the amendments that they propose to make to the Mining Tax Act.
Immovable property tax is payable by 30 September each year on the market value as at 1 January 1980 of all immovable property in Cyprus registered in the name of the taxpayer at the start of the year.
Article V of the protocol to the double taxation agreement between Cyprus and Russia that entered into effect on 1 January 2013 amended the definition of dividends set out in paragraph 3 of Article 10 of the DTA.
A discussion on the statutory definition of tax residence.
A form of ‘mansion tax’ on high value UK residential property held in corporate ownership took effect from 1 April 2013.
Participants in certain perceived tax avoidance schemes are being offered the opportunity to settle with HMRC or face the prospect of a costly, drawn-out litigation process.
From 6 April 2013, sleeping and inactive limited partners will be required to pay class 2 and class 4 national insurance contributions (NICs).
If you are planning to purchase plant and machinery, you should consider when you will purchase it and how much you will spend and ideally contact us before the purchase.
A person who is UK-domiciled is subject to inheritance tax (IHT) on worldwide assets.
A summary of the most recent tax related developments.
In what could set a precedent in the interpretation of ‘wholly and exclusively’ allowable expenditure, Dr Samad Samadian has had his appeal dismissed by the HMRC tribunal, the culmination of a seven year battle with them over his business mileage claims.
As from 6 April 2013, small unincorporated businesses have the opportunity to calculate their profits using the cash accounting basis.
HMRC has launched a disclosure campaign aimed at those who have not declared tax on the sale of a property. September 2013.
On April 4, Kentucky Governor Steve Beshear signed legislation that makes several changes to income tax law as well as sales and use tax law.
A California Superior Court has issued a decision with significant impact on financial services.
In Alabama, when a property owner fails to pay his ad valorem property taxes, his property may be sold at a public auction to the highest bidder.
Exemptions or concessions on stamp duty could apply when contemplating the purchase or transfer of NSW real estate.
The classification of premises as either RP or CRP for GST purposes has long been an area of unnecessary complexity.
The Government has released exposure draft legislation that could result in the FBT tax rate increasing to 47 percent.
Foreign residents are again targeted in proposed changes to the CGT rules and a proposed new withholding tax regime.
Although the best tax planning should commence early in a financial year, there are still many tactics to consider.
The current immigration bill pending before the US Congress contains provisions that will make it easier for Canadians and retirees to obtain non-immigrant status in the US.
The billionaire co-founder of Facebook, the only American member of Monty Python, a Civil Rights Leader with a PhD from Harvard, the founder of Carnival Cruise Lines and owner of the Miami Heat NBA franchise, and arguably the best chess mind to ever live have more in common than you might think.
Service tax was initially introduced in the year 1994, when service tax was made applicable on only three services.
The Isle of Man concluded a Tax Information Exchange Agreement (TIEA) with the Argentine Republic on 14 December 2012.
From a tax perspective, it must be said that the number of proposed changes to the various fiscal Acts are considerably fewer than in prior years.
The IRS Integrity and Verification Operations group is delaying a number of taxpayer refunds to screen for identity theft and refund fraud.
This may be the final year that the so-called Bush tax cuts remain in effect, unless Congress acts to further extend them.
On May 6, 2013, the United States Senate passed the Marketplace Fairness Act of 2013 (the "Act") by a vote of 69 to 27.
Effective January 1, 2013, the Illinois estate tax exemption increased to $4 million, with a maximum rate of 16%.
On January 17, 2013, the United States Treasury Department released final regulations under the Foreign Account Tax Compliance Act.
The US Senate has recently passed the Marketplace Fairness Act of 2013.
The South Carolina Supreme Court issued its long-awaited decision in Bodman v. South Carolina, holding that the state’s sales and use tax exemption and cap scheme, as a whole, does not violate the state constitution’s equal protection guarantee and prohibition against special legislation.
The American Taxpayer Relief Act of 2012 (Act) was enacted on January 2, 2013.
On April 30, the Alabama Department of Revenue issued a proposed regulation regarding sellers’ obligations to collect and remit sales or use tax to Alabama cities and counties that would radically change the landscape of local sales and use taxes.
The uncertainty of the last two years was put to rest on January 2, 2013 when President Obama signed into law the "American Taxpayer Relief Act of 2012".
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This may be the final year that the so-called Bush tax cuts remain in effect, unless Congress acts to further extend them.
Service tax was initially introduced in the year 1994, when service tax was made applicable on only three services.
Effective January 1, 2013, the Illinois estate tax exemption increased to $4 million, with a maximum rate of 16%.
From a tax perspective, it must be said that the number of proposed changes to the various fiscal Acts are considerably fewer than in prior years.
The Patient Protection and Affordable Care Act has gone from a distant deadline to an imminent reality, with the controversial "play or pay" provisions scheduled to take effect on January 1, 2014.
On April 10, 2013, President Obama released his budget proposal for fiscal year (FY) 2014 (the Budget).
High Court considers the constitutionality of DOMA, which may create tax-refund opportunities for employers and employees before April 15.
The American Taxpayer Relief Act of 2012 (Act) was enacted on January 2, 2013.
Private business owners are wondering, "Should I switch my business to a C Corporation?".
Exemptions or concessions on stamp duty could apply when contemplating the purchase or transfer of NSW real estate.
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