BM Morrison Partners LLC
On 11 June 2019, the President of the Republic issued Decree No 724 updating the list of jurisdictions and territories with preferential taxation
Borden Ladner Gervais LLP
Economic uncertainty produces various challenges for businesses, some of which are more obvious and urgent than others.
Stikeman Elliott LLP
In its recent decision in Toronto-Dominion Bank v. Canada, the Federal Court of Appeal determined that a secured creditor that receives sale proceeds of property that is subject to a deemed trust...
Stikeman Elliott LLP
Dans sa récente décision dans l'affaire Toronto-Dominion Bank c. Canada, la Cour fédérale d'appel a conclu qu'un créancier garanti, qui reçoit le produit de la vente d'un bien qui est sujet à une fiducie...
Torkin Manes LLP
COVID-19 has resulted in Canada and other governments around the world imposing restrictions on international travel ("Travel Restrictions").
On Friday, May 15, Chief Justice Rossiter of the Tax Court of Canada ("TCC") provided an informative status update on the TCC during the COVID19 shutdown and preparing for eventual reopening.
O'Sullivan Estate Lawyers LLP
A Canadian estate with U.S. connections can face complications due to the presence of any one of a number of factors.
Minden Gross LLP
Tax lawyer Samantha Prasad, LLB, TEP, co-presented "Latest Tax Issues & Update in the Time of COVID-19" with Yaron Orgil, CIMA®, FCSI®, of Richardson GMP Ltd. on tax assistance available...
AGP Law Firm | A.G. Paphitis & Co. LLC
The Covid-19 crisis has not only led to serious implications for human lives, it is significantly impacting businesses and economies.
ATOZ Tax Advisers
Yesterday, the European Commission sent 2 letters of formal notice to Luxembourg relating to securitisation, one objecting to more heavy tax of foreign securitisation enterprises and another...
Council Directive (EU) 2018/822 (the "Directive" and "DAC6") imposes a new obligation on EU based "intermediaries" (as well as taxpayers in certain circumstances) to report on certain "cross-border arrangements"...
On 7 May 2020, the European Commission published an action plan designed to strengthen the EU's framework for preventing money laundering and terrorist financing. This note provides an overview of the main features of the plan.
In light of the COVID-19 crisis and the disruptions to business and the movement of people, the European Commission (following weeks of intense lobbying) published a proposed Directive...
Like the late 19th and early 20th Century Scramble for Africa, the unilateral scramble for digital tax revenues by jurisdictions
The Income Tax (Approved International Agreements) (Implementation) (Mandatory Disclosure Rules) Regulations, 2020 (the "Regulations") were passed by Guernsey ...
Nexdigm Private Limited
The rapid global scale outbreak of the novel coronavirus
(COVID-19) has taken the world by storm.
Over the years, the pendency of Appeals/Petitions presented by the taxpayers as well as the Government has increased due to the fact that the number of Appeals/Petitions that are filed is much higher than the number of ...
The Central Board of Direct Taxes has eased the tax residency rules for the financial year 2019-20 for non-residents stranded in India due to the Covid-19 pandemic.
Khaitan & Co
The Supreme Court of India in Union of India & Anr v UAE Exchange Centre, held that the liaison office set up by UAE Exchange Centre LLC in India does not constitute its permanent establishment in India.
BDO India LLP
In line with the announcement by the Government while presenting the Union Budget 2020 with an aim to reduce tax disputes the Direct Tax Vivad Se Vishwas Act, 2020 has been enacted on 17 March 2020.