LATEST ARTICLES
Australia
Pointon Partners
The taxation consequences of delayed property settlements and the payment of CGT.
Canada
Borden Ladner Gervais LLP
Much has been made (and continues to be made) of the government's decision in the 2024 federal budget to increase the portion of capital gains that are included in income...
Miller Thomson LLP
Since 2000, the capital gains inclusion rate under the Income Tax Act (the "Tax Act") has been one-half of the applicable capital gain.
Cassels
April 30, 2024 was a busy day in the tax world. First, personal tax returns for most Canadian individuals were due. Second, not only did the Department of Finance release a 663 page...
Torys LLP
On April 16, 2024 (Budget Day), Finance Minister Chrystia Freeland tabled her fourth budget in the House of Commons (Budget 2024).
Lavery
The 2023 Federal Budget (the "Budget"), tabled on March 28, 2023, proposes amendments to certain provisions of the Income Tax Act (ITA)...
Rotfleisch & Samulovitch P.C.
On April 16th the Department of Finance released Budget 2024: Fairness for Every Generation ("Budget"). This new budget introduces a generational tax increase that affects lifelong tax planning rates for many Canadians.
Miller Thomson LLP
On April 16, 2024, the Honourable Chrystia Freeland tabled a new federal budget, which sets out the federal government's revamped spending priorities and tax plans (the "2024 Budget").
Carters Professional Corporation
FINANCE MINISTER CHRYSTIA FREELAND tabled the eighth budget of the Liberal federal government
("Budget 2024") on April 16, 2024.
France
Cohen & Gresser
La présentation de demandes de brutage fiscal – ou « tax gross-up » – des indemnités pouvant être réclamées lors d'une procédure d'arbitrage par les parties lésées est essentielle.
Germany
Rahman Ravelli Solicitors
A former bank board member was sentenced by a German court to three years and two months in jail for his part in a €93.4 million Cum-Ex scheme.
India
Acuity Law
Corporate transactions and their related intricacies have always been a subject of frequent discussions in the corporate world.
Khaitan & Co LLP
The Indian and Mauritian Governments have recently signed a protocol dated 7 March 2024 (Protocol) to amend the India-Mauritius tax treaty (Tax Treaty).
Ireland
Maples Group
The Irish Government has published a consultation on the potential introduction of a participation exemption for qualifying foreign dividends from Irish corporation tax from 1 January 2025
Matheson
Changes to Ireland's withholding tax regime, introduced in Finance (No. 2) Act 2023, began to apply from 1 April 2024. The changes apply to deny exclusions...
Luxembourg
DSM Avocats à la Cour
The Luxembourg legislators and administration have brought several legislative changes impacting the real estate industry in Luxembourg, and further legal initiatives have been announced in draft bills.
Poland
Osborne Clarke
The Polish Personal Income Tax (PIT) Act contains only two regulations for the taxation of income generated in connection with participation in employee incentive plans.
South Africa
ENS
In order to address the effects of the 15% increase in fuel prices which came into effect on 3 February 2024, the following ad hoc tax changes have been announced through a public notice...
Turkey
Nazali
2023 yılında elde edilen ve normal beyan döneminde yıllık beyanname ile beyan edilmeyen gelirler için mükelleflerin pişmanlıkla beyanname verme ve ödeme...
Katten Muchin Rosenman LLP
In the United Kingdom, there is a specific tax system that applies to non-doms — this refers to individuals who are UK tax residents but are not UK-domiciled or deemed domiciled.
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