Mondaq Asia Pacific: Tax
Cooper Grace Ward
SMSFs pay tax on NALI at the top marginal tax rate, rather than usual concessional rates that apply to income earned in SMSFs.
Cooper Grace Ward
Australian ex-pats should revisit their tax position, even if they have been living and working overseas for many years.
Colin Biggers & Paisley
How tax legislation aims to prevent erosion of domestic taxable profit through multinational supply chains - draft TD 2018/D1. .
Colin Biggers & Paisley
A valuation of the wrong thing was considered in the recent case where ultimately the site valuation was reduced.
WTS China
中国颁布了11 号公告,阐明了税 收协定执行过程中的下列问题:
WTS China
Announcement 11 has declared an end to the twin approaches, and adopted 183 days as the threshold for all tax treaty implementation. The distinction between these two approaches is summarised below
TMF Group
Hong Kong has aligned its tax policy with its growth-oriented economic goals to become one of the most tax friendly environments in the world, with just three direct taxes ...
SKP Business Consulting LLP
AAR, Karnataka has held that since the unit being sold is functional and is desired to be transferred as a whole, it amounts to a transfer of a going concern.
Vaish Associates Advocates
In the case Indo Arya Central Transport Limited & Ors. vs. Commissioner of Income Tax (TDS), Delhi -1 & Anr. (http://lobis.nic.in/ddir/dhc/SKN/judgement/24-03-2018/SKN12032018CW39642017.pdf) ...
S.S. Rana & Co. Advocates
The Central Board of Indirect Taxes and Customs, has published the Pre-notice Consultation Regulations, 2018 on April 2, 2018, vide Notification No. 29 /2018- Customs (N.T.).
Shardul Amarchand Mangaldas & Co
1.1 Estate duty was a form of tax which was levied on the total value of the property held by an individual calculated at the time of his / her demise.
SKP Business Consulting LLP
Whether the sale of imported goods outside India, without such goods entering into India at any stage, taxable under GST?
Nishith Desai Associates
Fees paid under distribution agreements may be categorized and taxed as royalty payments if it involves incidental use of intellectual property.
SKP Business Consulting LLP
The GST Council has been proactively taking up representations made by various industry stakeholders to remove hardships and increase compliance.
SKP Business Consulting LLP
The Delhi Tribunal also held that profit attribution is required as the transfer pricing study does not adequately capture functions performed and risks undertaken by the Indian Company.
IndusLaw
The payment or deduction of liquidated damages is not a desired outcome of a contract and does not discharge the contractor from its obligations under the agreement.
Krishnomics Legal
When the going gets tough, taxman get going. During the time when economic recovery is sluggish, the tax collection is also dismal. Whereas, welfare schemes require considerable spending.
Nishith Desai Associates
Recently, the Maharashtra Authority for Advance Ruling ("AAR") in the case of Maharashtra State Power Generation Company Limited ("Applicant") held that Goods and Services Tax ("GST")...
Krishnomics Legal
In a recent ruling by the Authority for Advance Ruling in the case of AB Holdings, Mauritius-II, In re [2018] 402 ITR 37 (AAR – New Delhi), applied the commercial purpose test to allow the benefit of...
SKP Business Consulting LLP
Various AAR's across the nation have started delivering judgments on key issues.
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HopgoodGanim
A new initiative should assist junior exploration companies by providing what may be a flow through tax credit scheme.
Vaish Associates Advocates
To evade compliance with other laws and administrative procedures.
Dentons
The Berejiklian Government has introduced a Bill into the NSW Parliament which may change the way surcharge purchase duty and surcharge land tax applies to foreign developers.
Asit Mehta & Associates
Since GST was implemented in India, several exporters have faced difficulties in claiming GST refunds.
Hunt & Hunt
A VRL tax applies to residential property in specified areas of Melbourne, pursuant to changes to the Land Tax Act 2005.
TMF Group
From 1 June 2018, Malaysia's Goods and Services Tax will be zero-rated, while the Sales and Services Tax is expected to make a comeback.
Damania & Varaiya
Section 139A of The Indian Income Tax Act specifies the list of persons who are required to obtain Permanent Account Number (PAN card) within the prescribed time limits.
Vaish Associates Advocates
'Digital Economy' is based on digital computing technologies. It constitutes of various evolving business models such as e-commerce, online advertising, app stores, online payments modes and social media.
Damania & Varaiya
In order to ensure timely furnishing of response kindly provide us the details of the above mentioned transactions at your earliest.
HHG Legal Group
While he wasn't the first to have thought of such a scheme, a Ponzi scheme has been forever associated with fraud.
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