Search
Searching Content indexed under Income Tax by Fasken ordered by Published Date Descending.
Links to Result pages
 
1 2  
>>Next
 
Title
Country
Organisation
Author
Date
1
A Tale Of Three DTA's: South African Tax Court Confirms That No Dividends Tax Is Payable On Distributions To Dutch Resident Shareholders
In terms of section 64E(1)(a) of the Income Tax Act 58 of 1962 ("the ITA") dividends tax at a rate of 20% must be paid when a South African company declares and pays a dividend.
South Africa
8 Jul 2019
2
Taxation
Certain federal and provincial tax considerations are relevant when one is conducting business in Canada.
Canada
2 Jul 2019
3
Establishing A Business In Canada
There are several different structures available when forming a business in Canada.
Canada
2 Jul 2019
4
Proposed Legislative Changes To The Taxation Of Employee Stock Options In Canada
In the 2019 Federal Budget, the Canadian government outlined its proposal to introduce a $200,000 annual limit on employee stock option grants for employees of "large, long-established, mature firms".
Canada
1 Jul 2019
5
Selected Tax Measures In The 2019 Federal Budget - Canada
The Minister of Finance (Canada), the Honourable Bill Morneau, presented the Government of Canada's (the "Federal Government") 2019 Federal Budget ("Budget 2019") on March 19, 2019 ("Budget Day").
Canada
27 Mar 2019
6
British Columbia Introduces An Employer Health Tax In 2019
BC's, employers should become familiar with the new EHT rules so as to determine whether registration is required, and if so, whether early registration is required before May 15, 2019.
Canada
13 Mar 2019
7
Be Careful With Sensitive Tax Information!
The Federal Court's recent decision in Atlas Tube Canada ULC v MNR showcases an important advantage that lawyers bring to multi-disciplinary teams working on corporate transactions, namely solicitor-client privilege.
Canada
11 Jan 2019
8
Cameco Corporation Wins Monumental Sham / Transfer Pricing Tax Case
The Tax Court of Canada has ruled in favour of Cameco in its massive tax dispute with the Minister of National Revenue.
Canada
4 Oct 2018
9
Selected Tax Measures In The Federal Budget 2018 – Canada
This update is intended for those seeking additional insights into the 2018 Federal Budget including its impact on both domestic and multinational enterprises.
Canada
2 Mar 2018
10
Targeting Private Corporation Tax Planning: The Canadian Federal Government's Proposal
On July 18, 2017, the Minister of Finance (Canada), the Honourable William Morneau, released the Government's proposals to address tax planning commonly used by private corporations and their owners ...
Canada
19 Oct 2017
11
New Proposals On The Taxation Of Private Corporations Can Result In Double Taxation
Much has been written regarding the proposals released by the Department of Finance on July 18, 2017 to limit income splitting and holding passive investments inside a private corporation.
Canada
20 Sep 2017
12
Targeting Private Corporation Tax Planning: The Canadian Federal Government's Proposal
On July 18, 2017 (the "Consultation Date"), the Minister of Finance (Canada), the Honourable William Morneau, released the Government's proposals to address tax planning commonly used by private corporations...
Canada
12 Sep 2017
13
Treasury Proposes New Rules Dealing With The Tax Treatment Of The Conversion Of Debt Into Equity
National Treasury has proposed the introduction of new rules for the tax treatment of conversions of debt into equity within the same group of companies.
South Africa
6 Sep 2017
14
South Africa: Draft Legislation Proposes Significant Changes To The Tax Treatment Of Share Buy-Backs And Dividend Stripping
In the 2016 annual Budget Speech the Minister of Finance indicated the possibility of legislative countermeasures to curb the use of share buy-back arrangements that resulted in no tax being triggered.
Canada
11 Aug 2017
15
The Federal Government's Proposals Targeting Private Corporation Tax Planning
In Budget 2017, the Canadian Federal Government announced its intention to target tax planning strategies involving private corporations.
Canada
9 Aug 2017
16
Draft Legislation Proposes Significant Changes To The Tax Treatment Of Share Buy-Backs And Dividend Stripping
In the 2016 annual Budget Speech the Minister of Finance indicated the possibility of legislative countermeasures to curb the use of share buy-back arrangements that resulted in no tax being triggered.
South Africa
7 Aug 2017
17
Understatement Penalties: The Price Of Not Obtaining A Tax Opinion
The Tax Administration Act 28 of 2011, which came into operation on 1 October 2012, levies penalties on taxpayers who understate the amount of tax which they owe to the fiscus.
Canada
30 May 2013
18
UK Prudential Case: Accountants’ Tax Advice Not Privileged
The UK Supreme Court has held in the recent case of R (on the application of Prudential plc and another) v. Special Commissioner of Income Tax and another that legal advice provided by accountants is not protected by "legal advice privilege."
UK
13 Mar 2013
19
Foreign Affiliate Dumping Rules Impact Multi-National Enterprises
The foreign affiliate dumping rules originally introduced in the 2012 Federal Budget and contained in Bill C-45 tabled on October 18, 2012 (the "FAD Rules") are now law.
Canada
8 Jan 2013
20
Minister Of Finance Announces Proposed Changes To The Foreign Accrual Property Income Rules Applicable To Canadian Banks
On November 27, 2012, the Minister of Finance (Canada) released draft legislative proposals relating to the income tax rules that apply to Canadian banks with foreign affiliates.
Canada
20 Dec 2012
Links to Result pages
 
1 2  
>>Next