Mondaq Asia Pacific: Tax
Cooper Grace Ward
ATO has the discretion to extend the period that beneficiaries are able to disregard any CGT implications beyond 2 years.
TMF Group
China is calling for public opinion on the proposed draft amendment to the Individual Income Tax Law. Here is our prediction of what the results could be under the Seventh Individual Income Tax law.
TMF Group
China has clarified the definition of beneficial owners in the provision of tax treaty dividends. The new requirements have been effective since 1 April 2018.
R&P China Lawyers
Foreign companies need to review payroll and IIT declaration processes and communicate the changes with all employees.
Mayer Brown
The last three months have seen many countries fine-tuning and regulating existing tax incentives and announcing new tax incentives in accordance ...
Khaitan & Co
The Ministry of Finance, vide Notification No. 50/2018-Central Tax and Notification No. 51/2018-Central Tax
Khaitan & Co
The Income Tax Appellate Tribunal, Delhi in the case of Deputy Commissioner of Income Tax v M/s BS Infosolution Private Limited (ITAT Order dated 23 August 2018) rejected the taxpayer's claim ...
SKP Business Consulting LLP
The second APA Annual Report (2017-18) issued by the Central Board of Direct Tax (CBDT) on 31 August 2018, provides key facts and statistical details.
SKP Business Consulting LLP
The GST Council held its 29th meeting on 4 August 2018 with a primary focus on addressing concerns of the Micro, Small & Medium Enterprises (MSME) sector.
Khaitan & Co
Recently, the provisions of the Integrated Goods and Services Tax Act, 2017, the Central Goods and Services Tax Act, 2017, the Union Territory Goods and Services Tax Act, 2018 and the Goods and Services Tax (Compensation to States) Act, 2017 ...
SKP Business Consulting LLP
Recently, the Ahmedabad Tribunal in case of Gujarat Fluorochemicals Ltd[1] held that the full value consideration, to compute capital gain under a slump sale transaction ...
Khaitan & Co
For the cases covered in Para 10, even if the tax effect of an appeal is lower than the revised monetary threshold, the Tax Department can still contest the issue on merits before the higher appellate authorities.
PSA
Taxability of non-compete fee has been a bone of contention in several acquisitions. Prior to 2003, the Income-Tax Act ("Act") did not provide for taxing of non-compete fee,
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.
SKP Business Consulting LLP
The Authority for Advance Ruling (AAR), Karnataka has ruled that activities carried out by the employees from Corporate Office (CO) for accounting and other administrative functions...
AMLEGALS
This decision was given with reference to a crucial issue as to "where an ambiguity exists, who will get the benefit, the assessee/subject or the revenue?"
SKP Business Consulting LLP
The fast-paced evolution of the GST law continues with the significant reforms announced in the 28th GST Council meeting held on 21 July 2018.
Khaitan & Co
On 30 July 2018, the constitution bench of the Supreme Court of India, in Commissioner of Customs (Import), Mumbai (Appellant) v Dilip Kumar and Company & Ors. (Respondent) [Civil Appeal No. 3327 OF 2007], ...
LexCounsel Law Offices
Taxation is one of the most fundamental aspect of cross border transactions and generally attracts a lot of attention while negotiating and closing international deals.
SKP Business Consulting LLP
The month of July witnessed frantic activity on the GST front with the GST Council (the Council) approving a host of changes to the GST law in its 28th meeting held on 21 July 2018.
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Dentons
The Berejiklian Government has introduced a Bill into the NSW Parliament which may change the way surcharge purchase duty and surcharge land tax applies to foreign developers.
TMF Group
From 1 June 2018, Malaysia's Goods and Services Tax will be zero-rated, while the Sales and Services Tax is expected to make a comeback.
Asit Mehta & Associates
Since GST was implemented in India, several exporters have faced difficulties in claiming GST refunds.
SKP Business Consulting LLP
Union Finance Minister Piyush Goyal chaired the 28th GST Council meeting held on 21 July 2018 in New Delhi.
Damania & Varaiya
The CBDT has by issue of a notification no. GST 666(E) dt. 20th July, 2018 included certain clauses to be reported in the tax audit report prescribed u/s 44AB in the Form No. 3CD.
R&P China Lawyers
Foreign companies need to review payroll and IIT declaration processes and communicate the changes with all employees.
Pointon Partners
Subsequent to the court decision, the Government released the Board of Taxation's self-initiated review into the topic.
Mayer Brown
The political scene in Malaysia has taken a very dynamic turn and it serves as a timely call for all international and local companies operating in the country to wake up and review their operations there.
Hunt & Hunt
The Bill introduced GST changes which affect both vendors and purchasers when buying or selling residential real estate.
Nishith Desai Associates
Round Table : FSC- FPI Meeting Part 3 (August 30, 2018)
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