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Tax
Corporate Tax
Australia
Holding Redlich
Medical and healthcare centres should assess their arrangements with medical practitioners and exposure to payroll tax.
Bahamas
ParrisWhittaker
Are individual shareholders ‘transferors' for the purposes of the UK's transfer of assets abroad regime?
Belgium
Loyens & Loeff
For assessment year 2025 (income year 2024), the surcharge is calculated at a rate of 9% (previously 6.75%), resulting in an increase of the corporate income tax rate from 25% to 27.25%...
Bermuda
Harneys
The CIT will be determined based on a tax rate of 15% and is expected to apply to tax years starting on or after 1 January 2025.
British Virgin Islands
Harneys
Analyse existing data to categorise entities, assessing tax issues and compliance burdens in the BVI.
Canada
Miller Thomson LLP
Par value shares are often considered one of the last vestiges of the old Canadian corporate legislation. The current federal corporate legislation, and the majority of provincial...
Osler, Hoskin & Harcourt LLP
The Department of Finance opened two consultations on a potential patent box regime and on Canada's existing Scientific Research and Experimental Development (SR&ED)...
Crowe MacKay LLP
On February 29, 2024, Alberta Minister of Finance Nate Horner announced the 2024 Alberta Budget. The Budget aims to strengthen health care...
Crowe MacKay LLP
On February 22, 2024, Katrine Conroy, British Columbia's Finance Minister, announced the 2024 British Columbia Budget.
Rotfleisch & Samulovitch P.C.
Taxpayers may, under subsection 220(3.1) of the Income Tax Act ("Tax Act"), request relief for penalties and interest in what is referred to as a taxpayer relief application (formerly known as fairness application).
Cayman Islands
Cayman Enterprise City
Both the Cayman Islands and Dubai have great appeal for businesses exploring offshore locations. Companies operating in IT, shipping, commodities, and technology can find distinct advantages in both locations.
Conyers
Relevant entities (discussed further below) are required to maintain economic substance in the Cayman Islands unless they are (i) tax resident outside the Cayman Islands...
Cyprus
Michael Kyprianou Law Firm
In this article, Savvas Savvides answers some frequently asked questions about the issue of tax residence in Cyprus.
Egypt
Andersen in Egypt
The determination of corporate income and its subsequent taxation, known as corporate tax in Egypt, is a critical aspect of financial management for businesses operating within the country.
Andersen in Egypt
Small projects in Egypt have faced challenges due to the lack of a clear and defined definition, resulting from different perceptions regarding planning, implementation, statistics, and financing.
Ireland
Maples Group
The Finance (No.2) Act 2023 contained a number changes that aim to give clarity around areas including capital allowances and the calculation of profits for both lessors and lessees.
Arthur Cox
Arthur Cox LLP has made a submission to the Department of Finance as part of the public consultation on the taxation of share-based remuneration.
Isle of Man
Dixcart Group Limited
The Isle of Man is a leading jurisdiction for luxury asset holding vehicles and post the UK's departure from the Single Market, it is particularly well suited to enable client's planning...
Malta
Dixcart Group Limited
Malta, a sunny island nation in the Mediterranean, has been steadily growing its economy and establishing itself as an attractive destination for businesses, as well as being a wonderful place to live.
Finance Malta
The much-anticipated Technical Forum 2024 in Vienna organized by PrimeGlobal, an international association of independent accounting firms of which Griffiths + Associates is a proud member, is finally coming.
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