Mondaq Asia Pacific: Tax
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.
Pointon Partners
Article contains link to an article about recent developments in the tax residence of individuals, companies and trusts.
Duff and Phelps
This will include a schedule outlining risk indicators for the application of the ALDT.
Dezan Shira & Associates
China Briefing explains the current tax situation and incentives introduced.
Dezan Shira & Associates
Following the announcements made in the annual Work Report delivered at the Two Sessions, the Ministry of Finance, State Taxation Administration, and General Administration of Customs have jointly issued a series of new policies on VAT.
Dezan Shira & Associates
To help foreign investors and taxpayers understand how China computes individual income tax, China Briefing offers a guide outlining how to calculate and withhold IIT for both resident and non-resident individuals.
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.
TMF Group
If a non-domiciled individual is physically present on the mainland for 24 hours in one day, that day counts towards a day of residing in China.
Dezan Shira & Associates
Foreign taxpayers should take note of the updated rules as they plan their tax obligations in China and abroad.
R&P China Lawyers
The Chinese government has supported the development of micro and small enterprises (MSEs) by introducing major tax cuts.
DeHeng Law Offices
增值税税率下降之所以是对企业的重大利好,主要是因为税率下降减少了企业的经营现金流出,进而企业可以用节省下来的资金合理安排销售
DeHeng Law Offices
逯某系陕西省太原市某税务所税收管理员,2014年1月至2014年8月期间分管纳税人珍锦隆公司,对该公司申报缴纳税款的行为及相关事项实施直接监管&#
DeHeng Law Offices
2018年8月31日,全国人大常委会审议通过《关于修改<中华人民共和国个人所得税法>的决定》,本次修订新增"个人转让股权办理变更登记的,市场主体&
Duff and Phelps
Consistent with the OECD framework, the IRD will also be participating in automatic exchange mechanisms designed to facilitate the exchange of CbCRs between countries.
Mayer Brown
The past few months have witnessed a number of important tax changes, which are included in this edition of the Bulletin.
TMF Group
A milestone in Hong Kong tax laws, the Inland Revenue (Amendment) (No 6) Ordinance 2018 introduces a formal transfer pricing regime.
Dezan Shira & Associates
India's income tax department has released new forms for filing income tax returns for FY 2018-19.
Nishith Desai Associates
On December 31, 2018, the Indian Central Board of Direct Taxes ("CBDT") had issued a circular ("Circular 1") providing interpretation of the term ‘receives' in section 56(2)(viia) of the Income Tax
NovoJuris Legal
Determining the fair market value of unquoted shares may prove to be challenging for companies owing to choose the valuation method.
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LexCounsel Law Offices
One of the most common questions in an international transaction is the tax liability of the non-resident on the income proposed to be generated in India on provision of managerial, technical or consultancy services in India.
DeHeng Law Offices
逯某系陕西省太原市某税务所税收管理员,2014年1月至2014年8月期间分管纳税人珍锦隆公司,对该公司申报缴纳税款的行为及相关事项实施直接监管&#
DeHeng Law Offices
11月12日,越南成为第七个核准"跨太平洋伙伴全面进展协定"(CPTPP)的国家,该协定将于明年1月14日生效。
TMF Group
The SST is therefore expected to be more popular compared to GST.
S.S. Rana & Co. Advocates
The economic growth of a nation is attributable to the availability of resources and facilities. Industrial development of a country depends chiefly on its mineral resources and their successful utilization.
Khaitan & Co
Thereafter, the Assessing Officer filed an appeal before the second level appellate authority.
Vaish Associates Advocates
On 19th March 2019, the 34th meeting of the GST Council recommended numerous rate-cuts for the real estate sector in a bid to ease the tax/compliance burden on all the concerned stakeholders.
Damania & Varaiya
There are many Companies, other than a company in which public are substantially interested that issue equity shares at a Premium which is more than the Face Value per share of the Company.
Cooper Grace Ward
Medical and allied health professionals must consider payroll tax payments when structuring and operating their practice.
LexCounsel Law Offices
Taxation is one of the most fundamental aspect of cross border transactions and generally attracts a lot of attention while negotiating and closing international deals.
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