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Tax
Australia
Cooper Grace Ward
In a recent case the FFC clarifies 2 of the 4 tests for when an individual is a tax resident of Australia.
Canada
Crowe MacKay LLP
Whether you've been preparing your taxes for years or are new to filing taxes, Crowe MacKay's personal income tax organizer is a great resource.
Moodys Gartner Tax Law LLP
During 2016, Mr. Robitaille received a $40,000 cheque from his wholly-owned corporation, and Mr. Robitaille intended this amount to be a management fee includable in his income.
Torys LLP
On February 12, the Federal Court of Appeal (FCA) released its decision in The Queen v. Alta Energy Luxembourg S.a.r.l.1 (Alta Energy),
O'Sullivan Estate Lawyers LLP
A trust is considered a separate entity and is a taxpayer under the Income Tax Act.
Rotfleisch & Samulovitch P.C.
The Tax Court of Canada very recently decided a case regarding section 160 of the Income Tax Act in Muir v Queen 2020 TCC 8.
Cyprus
Kinanis LLC
Since 2004, Cyprus is a full Member State of the European Union. This fact, along with its good strategic location, highly skilled human capital, excellent infrastructure, reliable communications, relatively low cost of living, ...
India
Trilegal
While the Finance Bill 2020 seeks to enhance effectiveness, transparency and accountability of tax administration, the proposals (barring a few) are largely tepid.
Kochhar & Co.
All the above entities (hereinafter referred to as ‘exempt entities') are by law required to obtain PAN and file their annual returns of income giving particulars of their accounts.
Italy
DLA Piper
With the 2020 Budget Law, the Italian government has reshaped Italy's digital services tax (DST), mirroring the EU Commission proposal of March 2018.
Luxembourg
Arendt & Medernach
On 3 July 2018, the OECD launched a consultation on the transfer pricing of financial transactions by publishing the first draft of a new chapter…
Switzerland
Prager Dreifuss
On January 1 2020, the corporate tax reform entered into force.
UK
Withers LLP
To the relief of many taxpayers, the outcome of the December election extinguished the fears of significant increases in levels of taxation originally ...
Dentons
On February 11, 2020, the OECD published the "Transfer Pricing Guidance on Financial Transactions" (Guidance), which supplements the OECD Transfer Pricing Guidelines of July 2017.
Taylor Vinters
Tribunal rules that though age and infirmity had restricted his activities, for tax purposes a farmer was still engaged in farming at the time of his death.
United States
Lewis Roca Rothgerber Christie LLP
Those who previously filed paper forms will receive a letter from the IRS informing them of the change.
Groom Law Group
In December, the IRS/Treasury ("IRS") published final rules addressing how employers that fund health and welfare benefits through a VEBA...
Vistra
As business becomes more global, tax authorities worldwide are strengthening compliance regulations, raising fines and demanding more information from corporations that do business internationally.
Mayer Brown
The US Internal Revenue Service has released a Chief Counsel Memorandum in which it struck down a financial institution's attempt to deduct costs incurred in gathering assets to be held in a securitization structure.
Arendt & Medernach
The Economic and Financial Affairs Council (ECOFIN) today adopted revised conclusions on the EU list of non-cooperative jurisdictions for tax purposes.
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