LATEST ARTICLES
Australia
K&L Gates
Implementing these measures is a positive foundation for BTR - facilitating the delivery of BTR projects is critical to addressing some of the housing shortages in Australia.
Cooper Grace Ward
Discusses tax implications of family trusts and what constitutes an 'ordinary family or commercial dealing'.
Brazil
Koury Lopes Advogados
O sócio de Direito Tributário Victor Polizelli concedeu entrevista ao portal de notícias JOTA para tratar da tributação mínima global ou imposto mínimo global.
British Virgin Islands
Conyers
The British Virgin Islands ("BVI") are home to 361,491 active companies as of 31 December 2023. This article considers the reasons for the BVI's popularity as a jurisdiction to structure international transactions.
Canada
Borden Ladner Gervais LLP
Much has been made (and continues to be made) of the government's decision in the 2024 federal budget to increase the portion of capital gains that are included in income...
Miller Thomson LLP
Since 2000, the capital gains inclusion rate under the Income Tax Act (the "Tax Act") has been one-half of the applicable capital gain.
Rotfleisch & Samulovitch P.C.
Several provisions of Canada's Income Tax Act (the "Tax Act") allow individuals to claim medical expenses as a deduction. This includes subsection 118.2 of the Tax Act, which allows a taxpayer to claim medical expenses for a dependant.
Torys LLP
On April 16, 2024 (Budget Day), Finance Minister Chrystia Freeland tabled her fourth budget in the House of Commons (Budget 2024).
Lavery
The 2023 Federal Budget (the "Budget"), tabled on March 28, 2023, proposes amendments to certain provisions of the Income Tax Act (ITA)...
Rotfleisch & Samulovitch P.C.
On April 16th the Department of Finance released Budget 2024: Fairness for Every Generation ("Budget"). This new budget introduces a generational tax increase that affects lifelong tax planning rates for many Canadians.
Rotfleisch & Samulovitch P.C.
Canada's Income Tax Act generally bars the Canada Revenue Agency from reassessing a taxpayer's taxable income or tax payable after the expiry of the "normal reassessment period."
Carters Professional Corporation
The good news is that the Canada Revenue Agency ("CRA") announced at 2:30 pm on Thursday, March 28, 2024, just before the long Easter weekend, that the CRA "will not require bare trusts to file...
Georgia
Eurofast
Discover the nuances of Georgian tax residency, from benefits like low tax rates and exemptions to criteria such as physical presence or the High Net Worth Individual program in this article.
India
Acuity Law
Corporate transactions and their related intricacies have always been a subject of frequent discussions in the corporate world.
Acuity Law
The advent of the Digital economy has led to the introduction of various taxation issues. One such issue being creation of a virtual permanent establishment (PE) in a country...
Metalegal Advocates
The arm's length principle is the international standard for determining the taxability of profits resulting from transactions between related entities.
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.
Ireland
Arthur Cox
The Finance (No.2) Act 2023 introduced a significant change in respect of unapproved employee share option schemes by shifting the obligation to remit tax on the exercise of options...
Nigeria
PUNUKA Attorneys & Solicitors
The Companies and Allied Matters Act (CAMA) 2020 is the primary legislation for the formation of business entities [and non-business entities] and to a great extent, the operations of these business entities in Nigeria.
KPMG Nigeria
The business landscape in Nigeria is shaped by intricate legal frameworks, which includes key legislations: the Companies and Allied Matters Act (CAMA), Companies Income Tax Act (CITA) and Petroleum Profit Tax Act (PPTA).
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