Mondaq All Regions: Tax > Income Tax
Blaney McMurtry LLP
A Limited Partnership (LP) offers many advantages to non-residents of Canada, making LPs a popular investment vehicle for foreign investors contemplating doing business in Canada.
Borden Ladner Gervais LLP
​Tax litigation can be a very complex process. Many of the rules and procedures that govern tax disputes are designed to match the mechanics of the federal tax system in Canada, including GST/HST
Rotfleisch & Samulovitch P.C.
During a typical tax dispute between a taxpayer and the CRA, the CRA will advance one or several grounds for the assessment or reassessment against a taxpayer.
Rotfleisch & Samulovitch P.C.
Emigrating from Canada has a multitude of tax implications including which country can tax particular income and the Canadian tax owed for emigrating.
Rotfleisch & Samulovitch P.C.
Under the Income Tax Act, RSC 1985, c 1 (5th Supp) ("ITA") 164(3) the CRA must refund interest at a prescribed rate based on the amount in respect of a taxation year that is refunded or repaid.
Rotfleisch & Samulovitch P.C.
MNR v Cameco Corporation (2019 FCA 67) shows that the Canada Revenue Agency's tax-audit powers—while broad—come with limits.
Cox & Palmer
Consider the best ownership structure for you and your partners. Below are several options for how to set up your business and the advantages
Dixcart
Cyprus has become an attractive option for companies and individuals. Advantageous tax incentives exist and Cyprus is popular as both a corporate and residential location, offering a sound infrastructure, and also enviable weather.
Andersen Tax & Legal Egypt
The below document will provide a legal analysis on the oil and gas sector in Egypt.
Khaitan & Co
This is in furtherance to our Ergo Updates dated 23 July 2018 and 28 August 2018, on monetary limits for filing of appeal by the Income-tax department (Department).
Maples Group
On 8 August 2019, Luxembourg published its draft law for the transposition of the Anti-Tax Avoidance Directive 2017/952 focusing on hybrid mismatches with third countries ("ATAD 2").1
Mazars
Proveerá a la AT de información global del Grupo Multinacional (MNE) al que el contribuyente (local) pertenece.
Mazars
Find out what our experts have to say about the update of the Transfer Pricing Obligations in Mexico for the Fiscal Year 2019.
Mazars
Descubra lo que nuestros expertos tienen que decir sobre la actualización de las obligaciones en materia de PT en México para el Ejercicio Fiscal 2019.
Mazars
Provides the TA with global information about the Multinational Enterprise Group (MNE) to which the (local) taxpayer belongs.
Chevez Ruiz Zamarripa
Mexican taxpayers are obliged to determine their taxable income and authorized deductions derived from related party transactions considering the prices
Deloitte Nigeria
Federal Inland Revenue Service (FIRS) on Monday, 19 August 2019, issued a public notice mandating companies with lien on their accounts to regularise their tax status
Noerr
Starting August 2019, companies are entitled to deduct a higher percentage of sponsorship expenses from their corporate income tax, i.e. 0.75%
ENSafrica
The transfer pricing regulations gazetted on 21 December 2018 became effective on 1 July 2019.
Seyfarth Shaw LLP
On August 14, 2019, the IRS issued Revenue Ruling 2019-19, providing guidance to both tax-qualified plan administrators and participants on the tax treatment of plan distribution checks
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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.
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.
Rotfleisch & Samulovitch P.C.
These deemed-dividend rules are found in section 84 of Canada's Income Tax Act.
Banwo & Ighodalo
Nigeria is obliged to pay 2% of its assessable profit as Education Tax.
DNV & Co
With globalisation and fast expanding businesses beyond Indian territory, Indian Companies avail various kinds of services from Companies and professionals outside India and incur expenses like Royalty, ...
Rotfleisch & Samulovitch P.C.
In Canada (National Revenue) v Atlas Tube Canada ULC, the Federal Court held that Canada Revenue Agency could compel a private corporation to disclose its draft tax due diligence report during the course of an ongoing audit.
Esin Attorney Partnership
The Law No. 7138 on the Tourism Publicity and Development Agency, published in the Official Gazette No. 30832 dated 15 July 2019, established the Tourism Publicity and Development Agency, ...
Khaitan & Co
With an aim to discourage cash transactions and move towards a cashless economy, the first budget of Modi Government 2.0 has proposed to levy TDS @ 2% on cash payments in excess of Rs. 1 CR in aggregate ...
Banwo & Ighodalo
Given Nigeria's vast human and natural resources (which position her as a frontier market and potential investment haven) and against the background of the recent rebasing of her GDP (which resulted in her emergence as Africa's largest economy), ...
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