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Tax Treaties
Canada
Osler, Hoskin & Harcourt LLP
In Canada v Alta Energy Luxembourg S.A.R.L., the Federal Court of Appeal (FCA) confirmed there was no abusive tax avoidance under Canada's general anti-avoidance rule (GAAR) ...
Aird & Berlis LLP
The Federal Court of Appeal in Alta Energy1 held that the Appellant, a Luxembourg corporation, could properly rely on the Canada-Luxembourg Treaty.
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),
Osler, Hoskin & Harcourt LLP
The OECD has been working on a two-pillar approach to international tax reform: (a) Pillar One...
European Union
Maples Group
On 18 February 2020, the ECOFIN committee of the European Union resolved to move the Cayman Islands to the EU's Annex I list of non-cooperative jurisdictions for tax purposes.
France
Ydès
Les activités, réputées occultes au regard de la loi fiscale, placent leurs auteurs dans une situation très inconfortable face à l'administration fiscale.
Ydès
Those initiating in covert activities under French tax law are in a very awkward position with regard to the tax authorities.
Fieldfisher LLP
Depuis quelques jours, nous sommes amenés à nous interroger, dans le sillage de l'agitation générée par le Consortium international de journalistes d'investigation concerné et de ses communications ...
India
Mayer Brown
In a bold move aimed at increasing foreign investment, India has announced the withdrawal of its dividend distribution tax
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.
The scope of income of a person liable to tax in India depends upon his residential status in a particular financial year.
SKP Business Consulting LLP
In a move to reduce the pending litigations, the Union Budget 2019 had proposed 'Sabka Vishwas'scheme under indirect taxes. The said scheme turned out to be a huge success
SKP Business Consulting LLP
The Finance Minister in the Budget Speech emphasized reducing the tax burden in India and making India an attractive destination for foreign investments.
DNV & Co
The Government has notified e-assessment (online assessment) scheme for conducting faceless scrutiny assessment of all the Income Tax returns.
Luxembourg
ATOZ Tax Advisers
The world of alternative investment funds was not the primary target of the Foreign Account Tax Compliance Act (FATCA) and Common Reporting Standard (CRS) norms.
Netherlands
Intertrust
On 24 November 2016, a group of over 100 jurisdictions decided on a Multilateral Instrument (MLI) that will modify the application of existing bilateral tax...
South Africa
ENSafrica
whether insufficiency of funds was not reasonably foreseeable, and therefore constitutes reasonable grounds for non-payment of employees tax, considered.
United States
Mayer Brown
On January 31, 2020, the OECD reported significant steps in advancing Pillar One, its approach for the taxation of the digital economy.
Dentons
On January 31, 2020, the OECD/G20 Inclusive Framework on BEPS released an update on its efforts to effect major changes in international tax rules.
Soteris Pittas & Co LLC
On May 30th, 2018, the successful final round of negotiation within the conclusion of the negotiation of the Convention for the Avoidance of Double Taxation and the Prevention of Tax...
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