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Capital Gains Tax
Australia
Cooper Grace Ward
Case highlights difficulties in determining whether a gain from an isolated transaction is taxable on revenue or capital account.
Colin Biggers & Paisley
The Court narrowed the meaning of active asset for small business CGT concessions by a direct functional relevance test.
Coleman Greig Lawyers
There may be tax planning opportunities if you are taxed differently whether you are a tax resident or a non-resident.
Canada
Fasken
On February 12, 2020, in Canada v Alta Energy Luxembourg S.A.R.L. (2020 FCA 43), the Federal Court of Appeal ("FCA") unanimously held that the general anti-avoidance rule ...
Moodys Gartner Tax Law LLP
Today, the federal government announced Canada's COVID-19 Economic Response Plan (the "Plan"), an $82 billion support plan for individuals and businesses in response to the COVID-19 crisis.
Minden Gross LLP
In the November 2019 TaxLetter issue, I discussed how estate freezes were still a good planning tool for family-owned businesses.
Moodys Gartner Tax Law LLP
On top of these market troubles, our local Alberta economy has suffered a prolonged downturn since 2014.
TaxChambers LLP
Liberal party calls for taxing wealthy may seem non-controversial, but tax lawyers warn of unintended consequences.
Miller Thomson LLP
Subsection 107(2) of the Income Tax Act[1] generally provides for a tax-deferred rollout of capital property held by the trustees of a Canadian-resident personal trust to their capital beneficiaries in satisfaction of their capital interests in the trust.
O'Sullivan Estate Lawyers LLP
With an aging population, and the trillion dollar transfer of wealth to occur in the face of a shrinking income tax base, and in the face of what some assert is an increasing concentration of wealth at the top, ...
Crowe MacKay LLP
In my view, the most taxpayer-friendly rules in the Canadian tax system include the capital gains exemption on the sale of a Principal Residence...
Cayman Islands
Kirkland & Ellis International LLP
In an EU Press Release issued on 18 February 2020, the ECOFIN committee of the European Union ("EU") resolved to move the Cayman Islands to the EU blacklist of non-cooperative jurisdictions for tax purposes (the "EU Blacklist").
Cyprus
Areti Charidemou & Associates LLC
An individual is a tax resident in Cyprus for income tax purposes if he/she stays physically in Cyprus for a period or periods exceeding 183 days in aggregate during a tax year.
Eurofast
Cypriot taxpayers will be pleased to hear that the settlement of overdue taxes – by providing a relief on penalties and interest – incurred up to the year 2015...
C.Savva & Associates Ltd
Investment funds are financial instruments that pool capital from numerous investors to make collective, large-scale investments.
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, ...
European Union
Proskauer Rose LLP
On 7 February 2020, HMRC confirmed that the new private sector IR35 rules will only apply to payments made for services provided on or after 6 April 2020.
Cleary Gottlieb Steen & Hamilton LLP
On February 18, 2020, the ECOFIN group included the Cayman Islands in the EU's list of non-cooperative third country jurisdictions.
Gibraltar
ISOLAS
The main purpose of the Treaty is to eliminate double taxation between residents in Gibraltar and/or the United Kingdom in respect to taxes of income and gains.
Nexdigm Private Limited
The Finance Bill 2020 that was presented in the Parliament on 1 February 2020 was passed by the Lok Sabha on 23 March with various amendments.
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