Current filters:  
Tax
Australia
Cooper Grace Ward
Transcript & link to video discussing how land tax applies to individuals in Queensland.
Alvarez & Marsal
Treasurer Jim Chalmers handed down the Albanese Government's third budget on 14 May 2024. The Federal Budget measures were not entirely unexpected, with key initiatives...
Vincent Young
Section 588G of the Corporations Act 2001 (Cth) imposes a positive duty on company directors to stop a company they control from incurring a debt once it has become insolvent.
Belgium
Loyens & Loeff
Transfer pricing has been one of the Belgian tax authority's main areas of focus in recent years, and is increasingly important in Belgian tax practice.
Brazil
Mayer Brown
On May 13, 2024, the Attorney General's Office of the National Treasury published PGDAU Public Notice No. 2/2024...
Koury Lopes Advogados
Evento realizado pelo IBDT abordou novas regras de transfer pricing no Brasil; o KLA também dará início neste mês a uma série de eventos sobre o tema, saiba como se inscrever
British Virgin Islands
Maples Group
A recent change to the British Virgin Islands ("BVI") Rules on Economic Substance ("ES Rules")1 serves as a reminder of the need to be familiar with the BVI International Tax Authority's...
Canada
Rotfleisch & Samulovitch P.C.
In 3295940 Canada Inc. v The King, A-201-22, the Federal Court of Appeal (the "FCA") overturned the CRA's GAAR abuse analysis on the basis that similar economic result can be reached by alternative transactions.
Aird & Berlis LLP
The Tax Court of Canada ("TCC") recently released the much-anticipated decision in DAC Investment Holdings Inc. v. The King, 2024 TCC 63 ("DAC").
Gardiner Roberts LLP
The 2024 Federal Budget1 ("Budget 2024") released on April 16, 2024, proposes to increase the capital gains inclusion rate ("CGIR") from one-half to two-thirds and to effect a one-time...
Rotfleisch & Samulovitch P.C.
The GST/HST deemed self-supply rules in Canada's Excise Tax Act often trigger unanticipated GST/HST consequences for Canadian residential-real-estate developers.
Egypt
Andersen in Egypt
The reverse charge mechanism is used in cross-border transactions between companies, where the service provider is located in a different country from the customer importing the service.
Andersen in Egypt
Tax due diligence is a thorough examination of all of the taxes that a company will be liable for. involves gaining an understanding of the target company's existing tax structure, and the tax
Hong Kong
Ius Laboris
The 2024-25 Hong Kong Budget unveils a series of strategic policies and initiatives centred around revitalising the Hong Kong economy.
Hungary
Katona & Partners Attorneys at Law
This article is the fifth one in a seven-part series of articles covering the important rules of corporate taxation in Hungary.
India
Metalegal Advocates
This article examines the specific amendments made in the Indian tax laws in response to the BEPS action plans and their impact on the Indian taxation landscape.
Alba Law Offices
The present legal update concerns the query that has been confounding vendors/buyers of immovable property viz-a-viz calculation of stamp duty in the State of Delhi
Ireland
Matheson
In a landmark decision, the Irish Tax Appeals Commission ("TAC"), have delivered their determination in the first ever transfer pricing case to be heard in Ireland (59TACD2024).
Matheson
On 8 May 2024, Matheson made a submission responding to a public consultation on the design of an Irish participation exemption.
Schwarzler Rechtsanwälte
Liechtenstein and Ireland have initialed a Double Taxation Agreement (DTA) based on OECD standards to prevent tax avoidance.
FREE News Alerts
Sign Up for our free News Alerts - All the latest articles on your chosen topics condensed into a free bi-weekly email.
Popular Contributors
Upcoming Events
Mondaq Social Media