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Australia
Coleman Greig Lawyers
The Applicant failed to prove he was not a tax resident, but he did prove that the amended assessments were excessive.
Cooper Grace Ward
Circumstances when payroll tax applies to genuine subcontracting arrangements.
PCL Lawyers
Taxpayers can certainly object if they are dissatisfied with the state land tax assessed for various reasons.
Pointon Partners
Businesses should review their existing contracts in reference to the updated ATO risk and assessment framework.
Cooper Grace Ward
NFP entities with an active ABN that self-assess as income tax exempt are now required to lodge a self-review return.
Brazil
Bennett Thrasher
Brazil continues to move forward with the legislative steps needed to align Brazil's transfer pricing regulatory framework with the Organization for Economic Cooperation and Development's (OECD) Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022.
Canada
Osler, Hoskin & Harcourt LLP
Canada's mandatory disclosure rules were significantly expanded in 2023. Three separate regimes comprise the rules: reportable transactions, notifiable transactions...
McCarthy Tétrault LLP
Throughout 2023, the Government of Canada continued its agenda of major tax reform with new legislative proposals and technical amendments to Canadian tax law affecting the general anti-avoidance rule (GAAR), clean economy tax credits, mandatory disclosure rules, and many more.
McCarthy Tétrault LLP
La Cour canadienne de l'impôt (« CCI ») a récemment exercé son pouvoir discrétionnaire dans l'affaire Ahamed pour accorder à la Couronne des dépens supérieurs aux montants prévus dans...
Rosen & Associates
In Marine Atlantic v the King (2023 TCC 95) the issue before the Court was the Appellant's entitlement to input tax credits (ITCs) in respect of property and services...
Cyprus
McMillan Woods
On February 23, 2024, the amending Law No. 4982 of 2024 was published in the Official Gazette of the Republic, which amends the VAT Laws of 2000 until (No. 4) 2023.
McMillan Woods
This information note concerns the Amending (No. 2) Law of 2023 which amends the VAT Legislation and was published in the Official Gazette of the Republic of Cyprus on July 14, 2023.
McMillan Woods
Update in relation to the amending law (No. 3) of the VAT Law that entered into force on 21 July 2023.
Oxford Tax Solutions
When considering relocating and commencing business in Cyprus, there are many Cyprus tax benefits to take into consideration both on a personal level and on a business level.
Eurofast
In response to recent developments by the Cyprus Tax Department, Transfer Pricing regulations are undergoing significant changes, as per the circular issued on February 1, 2024.
France
Grant Thornton Société d’Avocats
La France impose trois exigences cruciales en matière de prix de transfert : la documentation (A), la déclaration annuelle (B) et la déclaration pays-par-pays (CbCR) (C).
India
Lakshmikumaran & Sridharan
A significant ruling of the Delhi Appellate Tribunal in the case of Prism Scan Express Pvt. Limited could be a wakeup call to all those who were under the belief that their old trades...
Nexdigm Private Limited
Vouchers have been a popular mode of gifting in this era, considering the ease of their purchase and redemption.
Khurana and Khurana
This article aims to analyse the case of Assistant Commissioner of Income-tax (Exemptions) v. Ahmedabad Urban Development Authority which is landmark case that dynamically changed the interpretation of Section 2(15) of the Income Tax Act, 1961.
IPG Lex&Tax
Con la pubblicazione in GU della Legge 15 dicembre 2023 n. 191, è stato convertito il D.L. 145/2023, collegato alla legge di bilancio (c.d. decreto "Anticipi")...
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