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Tax
Austria
Schoenherr Attorneys at Law
The reintroduction of (additional) wealth taxes is a hot topic in Austria. It comes with major practical challenges, not only for advisors but especially for tax authorities and the Austrian legislator.
Bermuda
Carey Olsen
This guide to Bermuda's private client sector includes commentary on tax, trusts, foundations and private wealth structures used within the jurisdiction...
Canada
Field LLP
For taxation years beginning in 2023, bare trusts are required to file a T3 Trust Income Tax and Information Return. The return requires detailed information...
Rosen & Associates
Navigating the intricate realm of taxes can be intimidating for young adults and students in Canada. However, comprehending tax obligations...
Osler, Hoskin & Harcourt LLP
The Canadian federal government introduced new rules for trust reporting that apply to taxation years ending after December 30, 2023, with significant potential penalties for failure to comply.
Miller Thomson LLP
Le contexte socio-économique actuel au Québec a évidemment comme effet d'affaiblir les contribuables. Les coûts augmentent dans pratiquement toutes les domaines...
MLT Aikins LLP
British Columbia recently announced that it intends to pass provincial legislation that imposes a home flipping tax (the "Tax") in an effort to increase and support the province's housing supply...
Rotfleisch & Samulovitch P.C.
House flipping, or property flipping, generally involves the purchase, renovation, and disposition of a residential property within a relatively short period of time.
Dale & Lessmann LLP
The Canada Revenue Agency (CRA) has implemented significant changes to trust reporting rules for taxation years ending after December 30, 2023.
Cayman Islands
Carey Olsen
This guide to the Cayman Island's private client sector includes commentary on tax, trusts, foundations and private wealth structures used within the jurisdiction...
Cyprus
KPMG in Cyprus
On 23 February 2024, the Cyprus Tax Department ("CTD") published a letter extending the deadline for the submission of the 2022 Income Tax Return ...
S&A
In continuation of our article issued in September 2023, in an important announcement on February 1, 2024, the Cyprus Tax Department has paved the way for a significant shift in the tax landscape...
Egypt
Andersen in Egypt
Indeed, the landscape of tax transformation is undergoing significant shifts worldwide, with jurisdictions like Egypt and Saudi Arabia leading the charge.
Guernsey
Carey Olsen
This guide to Guernsey's private client sector includes commentary on tax, trusts, foundations and private wealth structures used within the jurisdiction...
Hong Kong
Withers LLP
Just over a year has passed since Hong Kong lifted the last COVID-19 measures, but the city is still facing challenges in recovering its economy to pre-COVID levels.
Jersey
Carey Olsen
This guide to Jersey's private client sector includes commentary on tax, trusts, foundations and private wealth structures used within the jurisdiction...
Nigeria
SimmonsCooper Partners
In Nigeria, the adherence to personal income tax obligations by employers is a cornerstone of corporate fiscal responsibility. This legal obligation as outlined in the Personal Income Tax Act...
SimmonsCooper Partners
Taxation in Nigeria operates under a detailed legal framework, including various Statutes, Acts, and Decrees, which outline the structure of the tax system and identify the responsible bodies.
Sobowale, Medidem & Bello
In an article titled, "Banks as Collecting Agents for FIRS – A Conundrum", I discussed issues arising from the Federal Inland Revenue Service (FIRS)'s recent tax substitution directives...
Dentons Rodyk & Davidson
2024年2月17日、ローレンス・ウォン副首相兼財務大臣は、2024年シンガポ...
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