Mondaq Asia Pacific: Tax > Capital Gains Tax
Cooper Grace Ward
Executors facing difficulties selling the estate property within two years are now protected by the safe harbour rules.
Colin Biggers & Paisley
Full Federal Court confirms that foreign tax credits are only available to the extent income is returned as assessable income.
Herbert Smith Freehills
The Australian Tax Office has made two recent determinations which sink the law in this area into further confusion.
Dezan Shira & Associates
Questa strategia fornisce maggiore flessibilità e una maggiore protezione alla loro struttura aziendale.
China Tax & Investment Consultants Ltd
As the following table shows, a Signatory or Party to the Convention can choose to apply paragraph 4 either in addition to or to the exclusion of paragraph 1.
China Tax & Investment Consultants Ltd
Both Japan and Zealand opts in for Article 9(4), and both of the two contracting states have made notification to the Depositary, pursuant to Article 9(8) of the MLI.
China Tax & Investment Consultants Ltd
In Section IV, the article ends with a conclusion that one can learn from understanding the MLI as an international convention.
Dezan Shira & Associates
China and Italy have updated their bilateral double tax agreement (DTA) to encourage investment and provide greater fiscal certainty as the two countries grow closer economically.
Singhania & Partners LLP, Solicitors and Advocates
Transfer of shares also attracts Stamp Duty on the execution of share transfer instrument.
SKP Business Consulting LLP
India's economy grew at its slowest pace in the first quarter of the current fiscal year accompanied with a severe dip in consumer demand and investment.
AZB & Partners
In a significant development, the Indian Finance Minister introduced few sweeping investor friendly tax amendments to the Income-tax Act, 1961. Effective from FY 2019-20, these include:
Cyril Amarchand Mangaldas
*An eight-part series covering the commercial and legal considerations of REIT listings in India. Click here to read Part III.
SKP Business Consulting LLP
We are pleased to present the latest edition of Tax Street – our newsletter that covers all the key developments…
Khaitan & Co
In the recent case of Domino Printing Science Plc., In Re (AAR 1290 of 2012 decided on 23 August 2019), the Authority for Advance Rulings, ruled that shareholders of a company are liable to capital gains tax ...
Nishith Desai Associates
Press Conference held by Finance Minister announced a number of changes in line with industry asks, centered around six broad themes, in order to boost economic growth.
Nishith Desai Associates
As per a media report, the Government of India is proposing to amend the existing Double Taxation Avoidance Agreement between India and Mauritius
Nishith Desai Associates
On July 5, 2019, the Indian Finance Minister presented the first Budget of the newly formed government for financial year 2019-20.
SKP Business Consulting LLP
We are pleased to present the latest edition of Tax Street – our newsletter that covers all the key developments and updates in the realm of taxation in India and across the globe for the month of April 2019
Nishith Desai Associates
India's traditional policy of non-alignment and the Swiss policy of neutrality, coupled with shared values of democracy and rule of law have forged close ties between the two countries.
SKP Business Consulting LLP
SKP's flagship publication that captures key developments in the areas of Tax and Regulatory.
Most Popular Recent Articles
Cyril Amarchand Mangaldas
*An eight-part series covering the commercial and legal considerations of REIT listings in India. Click here to read Part III.
SKP Business Consulting LLP
India's economy grew at its slowest pace in the first quarter of the current fiscal year accompanied with a severe dip in consumer demand and investment.
Singhania & Partners LLP, Solicitors and Advocates
Transfer of shares also attracts Stamp Duty on the execution of share transfer instrument.
Dezan Shira & Associates
Singapore has long been a preeminent destination for setting up a regional headquarters to pursue business opportunities across ASEAN and Asia.
Khaitan & Co
In the recent case of Domino Printing Science Plc., In Re (AAR 1290 of 2012 decided on 23 August 2019), the Authority for Advance Rulings, ruled that shareholders of a company are liable to capital gains tax ...
Herbert Smith Freehills
The Australian Tax Office has made two recent determinations which sink the law in this area into further confusion.
Nishith Desai Associates
The Indian Income Tax Act, 1961 ("ITA") contains several provisions that deal with the taxation of different categories of mergers and acquisitions.
AZB & Partners
In a significant development, the Indian Finance Minister introduced few sweeping investor friendly tax amendments to the Income-tax Act, 1961. Effective from FY 2019-20, these include:
SKP Business Consulting LLP
We are pleased to present the latest edition of Tax Street – our newsletter that covers all the key developments…
Nishith Desai Associates
On July 5, 2019, the Indian Finance Minister presented the first Budget of the newly formed government for financial year 2019-20.
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