Mondaq All Regions: Tax
McCullough Robertson
Any contract or lease for property in Queensland should appropriately address this increased liability for land tax.
Bennett Jones LLP
The latest edition of Bennett Jones on Tax Disputes, published on Taxnet Pro by Thomson Reuters,...
McMillan LLP
On May 31, 2019, as one of the main areas of focus of the ongoing work on the Base Erosion and Profit Shifting ("BEPS") project, Members of the OECD/G20 Inclusive Framework on BEPS ("Framework")
Minden Gross LLP
The implementation of various amendments to the Income Tax Act (Canada) on December 14, 2017, saw a marked tightening of the mechanisms that allow a taxpayer to qualify for, and make use of, the principal residence exemption.
A. Karitzis & Associates L.L.C
On 27 December 2018, the TAX Authority has released an interpretative circular relating to the application of the amending Act with number 39(I) of 2018 which has come into force on 1 January 2019 and relates to ...
TMF Group
Tax residence is determined by various factors and influences whether – and what type – of expatriate income is taxable in a certain country
ATOZ Tax Advisers
On 8 August 2019, a draft law implementing the Council Directive (EU) 2018/822 of 25 May 2018 as regards mandatory automatic exchange of information in the field of taxation in relation to reportable
ATOZ Tax Advisers
On 8 August, the draft law (the "draft law") implementing the EU Directive 2017/952 of 29 May 2017 ("ATAD 2") amending Directive (EU) 2016/1164
Ogier
On 8 August 2019, the Luxembourg Government submitted a draft law to the Parliament (the Draft Law) to implement the Council Directive (EU)
ELVINGER HOSS PRUSSEN, société anonyme
On 8 August 2019, Bill No. 7466 (the "Bill") implementing the Anti-Tax Avoidance Directive (EU) 2017/952 on hybrid mismatches ("ATAD2")
ELVINGER HOSS PRUSSEN, société anonyme
On 8 August 2019, the Luxembourg Government tabled a new Bill of Law N° 7465 (the "Bill") before the Luxembourg Parliament implementing the so-called "DAC6" into Luxembourg domestic law.
Arendt & Medernach
On 8 August 2019, the Luxembourg Government filed with Parliament Bill of Law n°7466 implementing into domestic law council directive (EU) 2017/952 of 29 may 2017 ("ATAD II").
Ibarra, del Paso y Gallego S.C.
The insecurity and widespread violence that have characterized the northern border of Mexico (the "Border"),[1]have become one of the most urgent and important
Deloitte Nigeria
Federal Inland Revenue Service (FIRS) on Wednesday, 14 August 2019, issued a public notice informing taxpayers that commission and rebates earned by distributors and customers are subject
PwC Nigeria
The FIRS has issued a Public Notice on the deduction of withholding tax and VAT on compensation paid to agents, dealers, distributors and retailers by principal companies
MJ Hudson
For those advising within this space, it would be instructive to undertake a full examination of the document.
DLA Piper
On 8 August 2019, Ukraine deposited its instrument of ratification of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI).
Lowndes, Drosdick, Doster, Kantor & Reed, P.A.
Effective January 1, 2020, the State of Florida's sales tax rate on commercial real property lease payments (including base rent and additional ren
Dentons
Although the focus of proposed regulations issued by the US Internal Revenue Service (IRS) on August 9, 2019, may have been on "cloud computing,"ť the proposed regulations provide significant new guidance on the taxation of transfers of digital content as well.
Ropes & Gray LLP
In the wake of the IRS' Ninth Circuit victory in Altera Corporation v. Commissioner, 926 F.3d 1061 (9th Circuit 2019), the IRS' Large Business and International (LB&I) Division
Latest Video
Most Popular Recent Articles
Benchmac & Ince
Nigeria is unarguably one of the largest economies in the Sub-Saharan Africa
Strachan Partners
Tax administration in Nigeria is vested in the three tiers of government.
AMLEGALS
The Finance Minister Ms. Nirmala Sitharaman during her maiden budget, presented on 5th July, 2019, declared a scheme namely "Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019".
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.
Alexander Holburn Beaudin + Lang LLP
For a few months during the summer of 2018, Fortis BC closed a long strip of Vancouver's East 1st Avenue to conduct gas line work.
Clark Wilson LLP
The case of Gully v Gully, 2018 BCSC 1590 provides useful insight on a peril of putting property into joint tenancy. The decision illustrates the importance of considering the financial status...
Nishith Desai Associates
In this hotline, we discuss three recent judgments which have been pronounced on the subject of the taxation of unexplained cash credits in the form of share capital/ premium under Section 681 of the Income Tax Act.
Rotfleisch & Samulovitch P.C.
These deemed-dividend rules are found in section 84 of Canada's Income Tax Act.
Goodmans LLP
Successful cleantech ventures often bring together different industry and professional sectors.
SKP Business Consulting LLP
The GST Council has extended the due dates of GST Annual Return (GSTR-9) and GST Audit (GSTR-9C) for the financial year 2017-18 to 31 August 2019.
Article Search Using Filters
Related Topics
Mondaq Advice Centre (MACs)
Popular Authors
Popular Contributors
Up-coming Events Search
Tools
Font Size:
Translation
Channels
Mondaq on Twitter