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Tax
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Australia
Norton Rose Fulbright Australia
This case will ultimately impact using discretionary trusts for asset protection, flexibility and succession planning.
McCullough Robertson
Because of increased audit activity, tax advisers should very carefully consider how to assist with trust distributions.
McCullough Robertson
The JobKeeper scheme is not only unprecedented in its size and application, but also unique in the speed of its access.
McCullough Robertson
We consider potential GST consequences following rent renegotiations under the new Commercial Leasing Code of Conduct.
Johnson Winter & Slattery
The Coronavirus Economic Response Package (Payments and Benefits) Act 2020 (Cth) (the Act) and the Coronavirus Economic Response Package (Payments and Benefits) Rules 2020
Canada
Rotfleisch & Samulovitch P.C.
If an individual or corporation has paid or is paying a non-resident fees, commissions, or other amounts, for services performed in Canada, they may be obliged to withhold 15% of the payment as a withholding tax ...
Rotfleisch & Samulovitch P.C.
Canada's jurisdiction to tax an individual's income turns on two connecting factors. The first is tax residence, which looks at the individual's social and economic ties with Canada.
Borden Ladner Gervais LLP
On April 7, 2020, the Internal Revenue Service (IRS) and U.S. Treasury Department released the final regulations and additional proposed regulations under the Tax Cuts and Jobs Act.
Littler - Canada
On May 15, 2020, the Canadian federal government announced several actions relating to the Canada Emergency Wage Subsidy (CEWS) program.
Bennett Jones LLP
The application portal for the CEWS opened on Monday, April 27, 2020 and benefit payments began to be made on May 7, 2020.
Gowling WLG
On April 11, 2020, the Federal Government enacted legislation for its new Canada Emergency Wage Subsidy ("CEWS").
Moodys Gartner Tax Law LLP
The prescribe rate of interest is a tool the Income Tax Act uses as a yardstick for what constitutes "proper" cost of financing. Examples of some of the situations the prescribed rate...
Torys LLP
In MacDonald v. Canada (MacDonald), the majority of the Supreme Court of Canada (SCC) held that a derivative contract entered into by the taxpayer constituted a "hedge" of the taxpayer's...
China
TMF Group
Businesses operating in China must be aware of the categories of employees that are affected by the IIT reform. This will affect the annual individual income tax reconciliation.
Ecuador
CorralRosales
Regulation NAC-DGERCGC20-00000030 issued by the Internal Revenue Service on April 22, 2020, amended Regulation NAC-DGERCGC14-00787 which establishes the income tax withholding percentages.
Egypt
Maher Milad Iskander
Tax Authority has issued decision No. 47 for the year 2020 dated April 27th, in addition to the appendix dated April 28th, in accordance with the Minister of Finance's instructions, and in implementation of the presidential plan ...
India
Khaitan & Co
Where the assessees opt to follow mercantile system of accounting, the income and expenditure are determined on accrual and provision basis and not actual payment according to Section 145 of the Act.
Khaitan & Co
The Mumbai Bench of the Income Tax Appellate Tribunal (Tribunal) in the case of M/s Anik Industries Limited (Tax Payer) vs DCIT (ITA No. 7189/Mum/2014 & ITA No. 5234/Mum/2016) allowed the appeal by the Tax Payer ...
Indonesia
SSEK Indonesian Legal Consultants
In response to the COVID-19 pandemic, the Indonesian Minister of Finance ("MOF") has issued a regulation on tax incentives aimed at stabilizing the economy ...
Ogier
A guide to financial support for businesses in Jersey that have been adversely affected by measures introduced to manage the spread of COVID-19
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