Mondaq All Regions: 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.
TozziniFreire Advogados
A Receita Federal do Brasil (RFB) publicou na última terça-feira (07/05/2019) a Instrução Normativa RFB nº 1.888/2019 (IN nº 1.888/2019), que criou nova obrigação acessória para apresentação de informações...
Rotfleisch & Samulovitch P.C.
To date, the Canada Revenue Agency treats Bitcoin—and crypto-currencies in general—as a commodity for tax purposes.
Minden Gross LLP
For some of us, the rush to get the annual tax return filed on time can sometimes result in sloppy mistakes.
Michael Kyprianou & Co LLC
Tonia Antoniou, Discusses Why Tax Benefits Offered In Cyprus Are A Competitive Advantage For Any Business.
August Debouzy
A un moment où une souscription nationale est engagée pour la restauration de Notre Dame (Projet de loi AN n° 1881, 24 avr. 2019) et devant l'émoi national qui s'est récemment exprimé à travers
When a payment is made or received in a cryptocurrency it is treated like a payment in any other currency, for income tax purposes.
Andersen Tax LP
The Executive Chairman of the Federal Inland Revenue Service (FIRS) and the Minister for Budget and Planning recently alluded to a proposed increase of Value Added Tax (VAT) rate from 5% to 6.5% -7.5%
The NOR scheme will lapse after YA 2020.
Below, please find issue 26 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.
Hunton Andrews Kurth LLP
The Department of Treasury and Internal Revenue Service ("IRS") have released Notice 201932 seeking comment on key issues to be interpreted in the Section 45Q carbon oxide sequestration tax credit.
Ruchelman PLLC
Federal tax law has introduced a new type of gross income. The provisions applicable to Global Intangible Low Tax Income ("G.I.L.T.I.") are designed to stop U.S.
Ruchelman PLLC
Since recent Federal tax law changes have capped the state and local tax deduction for individuals to $10,000, many states have been trying to implement solutions
Ruchelman PLLC
The 2017 Tax Cuts and Jobs Act ("T.C.J.A.") introduced two new rules targeting hybrid arrangements. The first deals with hybrid dividends.
K.Coe Isom LLP
‘Small Business Week' prompted the IRS to publish reminders for entrepreneurs and small businesses on how they can better estimate their tax situation and plan ahead.
Ostrow Reisin Berk & Abrams
Investors willing to make long-term investments in distressed communities now have a powerful tax incentive for doing so—the Qualified Opportunity Zone (QOZ) program,
Squire Patton Boggs LLP
On April 3, 2019, the IRS published Rev. Proc. 2019-17, which provides that multifamily housing projects (or, for those of you who prefer Grey Poupon, "qualified residential rental projects")
Skadden, Arps, Slate, Meagher & Flom (UK) LLP
Since the introduction of the entity classification regulations over two decades ago (the so-called "Check-the-Box Regulations"),1 the U.S. rules
Cadwalader, Wickersham & Taft LLP
The U.S. Treasury Department ("Treasury") clarified the Opportunity Zone tax incentive through a second set of proposed regulations.
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Ruchelman PLLC
On August 8, 2018, the I.R.S. issued much-awaited proposed regulations under new Code §199A, which was added by the 2017 Tax Cuts and Jobs Act. The provision was initially discussed in detail in our February 2018 edition.
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...
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.
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
Strachan Partners
Tax administration in Nigeria is vested in the three tiers of government.
Collins Barrow National Incorporated
The single tax measure introduced in the 2018 fall economic update was accelerated capital cost allowance for eligible property.
Duff and Phelps
This Autumn, the budget will be delivered earlier than usual, on the October 29, 2018.
Khurana and Khurana
CIPA conference was organized at ITC Maurya in New Delhi on 15th November, 2018. The conference related to the Intellectual Property Rights and promoted IP practices in United Kingdom (UK),
Rotfleisch & Samulovitch P.C.
These deemed-dividend rules are found in section 84 of Canada's Income Tax Act.
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