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'.
Pointon Partners
The taxation consequences of delayed property settlements and the payment of CGT.
Corrs Chambers Westgarth
Discusses the main features of the proposed build-to-rent measures.
Alvarez & Marsal
The Australian Taxation Office released the new 2024 Reportable Tax Positions (RTP) Schedule last week and, as we indicated in our previous article here...
Alvarez & Marsal
On 20 March 2024, the Federal Court of Australia (FCA) found in favour of the taxpayer in Mylan Australia Holding Pty Ltd (MAHPL) v Commissioner of Taxation (Commissioner) (No 2) [2024] FCA 253.
Alvarez & Marsal
The Australian government has released exposure draft legislation to implement key aspects of Pillar Two of the OECD/G20 international tax reforms...
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%.
India
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.
TeamLogic
Recently, Hon'ble Supreme Court of India (SC), in a case, Central GST v. Delhi International Airport Ltd. [2023] 152 taxmann.com 324, has held that service tax was not chargeable on User Development Fee...
S.S. Rana & Co. Advocates
The pandemic has altered consumer behavior, leading to a rise in the use of smartphones and
other technological gadgets.
Atharv Advisors
Recently, in a significant ruling of Nestle SA, the Supreme Court of India had examined the interpretation of the Most Favoured Nation (MFN) clause in Indian treaties with OECD member countries.
Khaitan & Co LLP
The Indian and Mauritian Governments have recently signed a protocol dated 7 March 2024 (Protocol) to amend the India-Mauritius tax treaty (Tax Treaty).
AZB & Partners
Digital commerce, which was in its infancy, accentuated during the Covid-19 pandemic.
Japan
Anderson Mori & Tomotsune
A legal guide to transaction practices that bridges economics and law.
Kazakhstan
GRATA International
Казахстан ратифицировал Протокол о внесении изменений в Договор...
GRATA International
08 февраля 2024 года Административная коллегия Верховного Суда вынесла...
GRATA International
Kazakhstan has ratified the Protocol on amendments to the Agreement of the Eurasian Economic Union dated 29 May 2014 in part of indirect taxes collection upon digital services rendering (hereinafter – the ‘Protocol').
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