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Tax
Withholding Tax
Australia
Vincent Young
The Federal Government has this week released draft legislation aimed at stimulating investment and development within the build-to-rent sector, aligning with its ambitious...
Alvarez & Marsal
On 9 April 2024, the Australian Government released the exposure draft to reduce the managed investment trust (MIT) withholding tax rate from 30% to 15%.
Alvarez & Marsal
In Minerva Financial Group Pty Ltd v Commissioner of Taxation [2024] FCAFC 28[1], the Full Federal Court reversed the Federal Court's decision in finding...
Alvarez & Marsal
In this article, we provide an overview of the OECD Pillar 2 framework and the current status of the rules in Australia, and discuss some of the key implications and challenges...
Azerbaijan
Bureau 28a
During 2023, considerable amendments were made to the Tax Code. Acts introducing the amendments are dated 24 February (Law No. 829-VIQD), 7 March (Law No. 838-VIQD)...
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
Rotfleisch & Samulovitch P.C.
An individual who is a Canadian tax resident is liable to pay Canadian income tax on worldwide income.
Miller Thomson LLP
Un employeur est requis d'établir la province ou le territoire d'emploi de ses employés afin d'effectuer les retenues à la source («RAS») de façon adéquate.
Rotfleisch & Samulovitch P.C.
John Tavares, NHL all-star and Captain of the Toronto Maple Leafs, is used to making headlines. Since signing with the Leafs in 2018, Tavares led the Leafs to their first second-round playoff appearance in nearly two decades...
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
Eurofast
In a recent announcement, the Cyprus Tax Department has outlined a series of changes regarding the submission of Withholding Taxes & Imports Declaration (TF7) for the year 2024...
Egypt
Andersen in Egypt
As April ushers in, it's a crucial time for businesses to address their tax obligations.
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
يعد اختيار الولاية الخارجية الافضل والانسب لتأسيس الشركات قرارًا حاسمًا لرواد الأ
Andersen in Egypt
Choosing the best offshore jurisdiction for incorporation is a critical decision for entrepreneurs, multinational corporations, and investors.
France
Osborne Clarke
In a decision handed down on 5 February this year, CE, 5 févr. 2024, n° 469771, Société Axa Group Opérations the French Administrative Supreme Court strictly applied the provisions...
Kramer Levin Naftalis & Frankel LLP
In a recent decision, the French Administrative Supreme Court ruled on the applicability of the withholding tax provided for in Article 182 A of the French Tax Code (FTC)...
Gibraltar
The Sovereign Group
Whether you represent a company looking for a tax efficient investment location or an international business seeking a strategic UK presence, Gibraltar offers a range of features and benefits for establishing a corporate entity.
India
Parakram Legal
In a recent ruling, the Income Tax Appellate Tribunal, Delhi while differentiating the rulings in Centrica India Offshore and Northern Operating Systems ruled that reimbursement of salaries of the ex-patriate employees ...
Acuity Law
Obligation (in the hands of telecom companies) to withhold taxes under Section 194H of the Income-tax Act, 1961 (IT Act) on discounts given to SIM card distributors has been a matter of long drawn dispute.
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