Mondaq Asia Pacific: Tax
Alliott Group (International)
In her first policy address, Mrs. Carrie Lam, Chief Executive of Hong Kong SAR, set out her proposed tax changes for Hong Kong.
Khaitan & Co
The CDBT has clarified the POEM implications of a company having its regional headquarters in India vis-à-vis decision-making by its Board of Directors.
Khaitan & Co
The CBDT has issued a circular on 7 November 2017 granting some relief from the applicability of Indian capital gains tax on indirect transfers of Indian assets as contained in the Income Tax Act, 1961 (IT Act) to certain offshore holding structures.
SKP Business Consulting LLP
Recently the Bombay High Court has pronounced a very useful and interesting decision which will be greatly appreciated by FIIs investing in Indian debt instruments.
Khaitan & Co
The Supreme Court held that rendition of support services by Indian group company to its parent company in the US would not lead to creation of permanent establishment (PE) of the parent company in India in terms of India-USA Double Taxation Avoidance Agreement (DTAA).
Khaitan & Co
In view of the issues faced by exporters, the Government of India has notified supplies which would qualify as deemed exports and the concessional duty rates for the last leg of supply made to exporters when such goods are being exported as such.
SKP Business Consulting LLP
The Central Board of Direct Taxes (CBDT) had released draft rules for Master File and Country-by-Country Report (CbCR) requirements on 6 October and has requested for comments from the public.
Damania & Varaiya
Tax on certain dividend received from Foreign Companies: Consider the following case: An Indian Company ICO has made equity investment in an overseas foreign Company under the Overseas Direct Investment route;
S.S. Rana & Co. Advocates
As mentioned earlier, GSTR 1 is the base document on the basis of which the rest of the returns are auto-populated.
S.S. Rana & Co. Advocates
The Protocol also mentions that it shall form an integral part of the Convention and shall remain in force as long as the Convention remains in force and shall apply as long as the Convention itself is applicable.
Vaish Associates Advocates
Supreme Court holds that outsourcing services provided by E-Funds Corporation, USA to its Indian affiliate does not constitute Permanent Establishment under the India-USA Tax Treaty.
Nishith Desai Associates
Advertisement fees paid by Google India to Google Ireland for purchase of ad space on Google's AdWords Program are chargeable to tax in India as royalty income, and taxes should accordingly be withheld.
Cyril Amarchand Mangaldas
The Income Tax Act, 1961 (IT Act) contains several provisions to prevent tax evasion.
S.S. Rana & Co. Advocates
The Writ Petition was filed by the Indian Association of Tour Operators (hereinafter referred to as the 'Petitioners'), which is the National Body of the tourism industry.
SKP Business Consulting LLP
Post implementation of Goods and Services Tax (GST), the government continues to make necessary interventions in key areas to ease the pain of taxpayers.
SKP Business Consulting LLP
In order to clear the confusion in the initial stages of GST implementation, the state and central government have come out with various notifications, trade notices, press notes, etc...
Cyril Amarchand Mangaldas
A ‘Fixed Place PE' relates to a non-resident entity having a fixed place of business in the source country. But certain tax treaties also provide for a ‘Service PE'.
S.S. Rana & Co. Advocates
The textile and apparel sectors can be referred to as one of the backbones of the Indian economy. It is the single largest instrument based on consumer needs, right after food.
S.S. Rana & Co. Advocates
Tax payers whose returns are required to get audited for financial year 2016-17 have some more time in their hands to file their returns.
Nishith Desai Associates
Electrical material Center Co. Limited ("Taxpayer"), a company based in Saudi Arabia sent four service engineers in India to provide services to an Indian entity.
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Khaitan & Co
The Government introduced a new GST Rule 120A vide Notification No. 34/2017- Central Tax dated 15 September 2017 (‘Notification').
Clayton Utz
This video covers the range of indirect taxes that may be applicable for foreign investors doing business in Australia.
Khaitan & Co
The GST Commissioner, vide Order No. 03 / 2017 – GST dated 21 September 2017, has extended the due date for filing of declaration in Form TRAN–1 (original) to 31 October 2017.
Stacks Law Firm
There have been many recent changes to NSW property laws affecting conveyancing and real estate transactions.
Clayton Utz
Phoenix activity affects creditors, employees, competing businesses and taxpayers when it leaves behind an empty shell.
Cooper Grace Ward
Most unit trusts are 'fixed trusts' because unitholders do not have a 'fixed entitlement' to income and capital.
McCullough Robertson
The Queensland Government broadened the scope of the existing primary production exemption for transfer duty purposes.
Pointon Partners
Three safe harbour investment options aimed to ensure that a UPE of a company from a trust did not attract Division 7A.
K&L Gates
Treasurer Scott Morrison has introduced legislation into the Australian Parliament to remove the double taxation of digital currency.
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