Mondaq All Regions: Tax
McMillan LLP
On May 31, 2019, as one of the main areas of focus of the ongoing work on the Base Erosion and Profit Shifting ("BEPS") project, Members of the OECD/G20 Inclusive Framework on BEPS ("Framework")
Minden Gross LLP
The implementation of various amendments to the Income Tax Act (Canada) on December 14, 2017, saw a marked tightening of the mechanisms that allow a taxpayer to qualify for, and make use of, the principal residence exemption.
Borden Ladner Gervais LLP
As part of its initiative to protect the integrity and fairness of its tax system, the provincial 2019-2020 budget put an emphasis on the disclosure requirement of nominee agreements.
TMF Group
Tax residence is determined by various factors and influences whether – and what type – of expatriate income is taxable in a certain country
SKP Business Consulting LLP
The GST Council has extended the due dates of GST Annual Return (GSTR-9) and GST Audit (GSTR-9C) for the financial year 2017-18 to 31 August 2019.
Cyril Amarchand Mangaldas
The recent Income Tax Appellate Tribunal (ITAT) Order in CAE Flight Training (India) Pvt. Ltd. (TS-440-ITAT-2019 (Bang)) clarifies how Compulsorily Convertible
SKP Business Consulting LLP
The government has issued various notifications and circulars to implement the decisions taken in the 35th GST Council meeting held on 21 June 2019.
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
SKP Business Consulting LLP
The Finance Budget of Maharashtra has been announced for the financial year 2019-2020.
SKP Business Consulting LLP
The Central Board of Indirect Taxes and Customs (CBIC) has issued clarifications on the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019
Ogier
On 8 August 2019, the Luxembourg Government submitted a draft law to the Parliament (the Draft Law) to implement the Council Directive (EU)
ELVINGER HOSS PRUSSEN, société anonyme
On 8 August 2019, Bill No. 7466 (the "Bill") implementing the Anti-Tax Avoidance Directive (EU) 2017/952 on hybrid mismatches ("ATAD2")
ELVINGER HOSS PRUSSEN, société anonyme
On 8 August 2019, the Luxembourg Government tabled a new Bill of Law N° 7465 (the "Bill") before the Luxembourg Parliament implementing the so-called "DAC6" into Luxembourg domestic law.
Arendt & Medernach
On 8 August 2019, the Luxembourg Government filed with Parliament Bill of Law n°7466 implementing into domestic law council directive (EU) 2017/952 of 29 may 2017 ("ATAD II").
Ibarra, del Paso y Gallego S.C.
The insecurity and widespread violence that have characterized the northern border of Mexico (the "Border"),[1]have become one of the most urgent and important
SKP Business Consulting LLP
Due to proximity to key markets and depth of trading expertise in Singapore, a number of multinational groups have set up operations here to conduct commodity marketing and trading activities.
MJ Hudson
For those advising within this space, it would be instructive to undertake a full examination of the document.
DLA Piper
On 8 August 2019, Ukraine deposited its instrument of ratification of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI).
Dentons
Although the focus of proposed regulations issued by the US Internal Revenue Service (IRS) on August 9, 2019, may have been on "cloud computing,"ť the proposed regulations provide significant new guidance on the taxation of transfers of digital content as well.
Ropes & Gray LLP
In the wake of the IRS' Ninth Circuit victory in Altera Corporation v. Commissioner, 926 F.3d 1061 (9th Circuit 2019), the IRS' Large Business and International (LB&I) Division
Latest Video
Most Popular Recent Articles
Benchmac & Ince
Nigeria is unarguably one of the largest economies in the Sub-Saharan Africa
Strachan Partners
Tax administration in Nigeria is vested in the three tiers of government.
AMLEGALS
The Finance Minister Ms. Nirmala Sitharaman during her maiden budget, presented on 5th July, 2019, declared a scheme namely "Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019".
LexCounsel Law Offices
One of the most common questions in an international transaction is the tax liability of the non-resident on the income proposed to be generated in India on provision of managerial, technical or consultancy services in India.
Alexander Holburn Beaudin + Lang LLP
For a few months during the summer of 2018, Fortis BC closed a long strip of Vancouver's East 1st Avenue to conduct gas line work.
Nishith Desai Associates
In this hotline, we discuss three recent judgments which have been pronounced on the subject of the taxation of unexplained cash credits in the form of share capital/ premium under Section 681 of the Income Tax Act.
Clark Wilson LLP
The case of Gully v Gully, 2018 BCSC 1590 provides useful insight on a peril of putting property into joint tenancy. The decision illustrates the importance of considering the financial status...
Rotfleisch & Samulovitch P.C.
These deemed-dividend rules are found in section 84 of Canada's Income Tax Act.
Siskinds LLP
On May 22, 2019 the Alberta government tabled the Carbon Tax Repeal Act to immediately repeal the existing carbon levy. The repeal of the Carbon Tax Repeal Act is under the provisions of Bill 1
Goodmans LLP
Successful cleantech ventures often bring together different industry and professional sectors.
Article Search Using Filters
Related Topics
Mondaq Advice Centre (MACs)
Popular Authors
Popular Contributors
Up-coming Events Search
Tools
Font Size:
Translation
Channels
Mondaq on Twitter