LATEST ARTICLES
Australia
Alvarez & Marsal
Please join us in recapping this virtual event where we presented a review of the latest tax developments in Australia including legislative updates on thin capitalisation and Pillar 2...
Austria
Schoenherr Attorneys at Law
Zum Jahreswechsel traten die Gesetze zum sog Start-UpPaket in Kraft. Dabei wurde die neue Gesellschaftsform Flexible Kapitalgesellschaft ("FlexCo") geschaffen und in § 67a EStG eine Neuregelung...
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.
Canada
Rosen & Associates
Tax season is universally recognized as a time of heightened stress for individuals and businesses alike, as they endeavor to navigate the complexities of tax compliance.
Osler, Hoskin & Harcourt LLP
On April 30, 2024, the government of Canada tabled a Notice of Ways and Means Motion (NWMM) in Parliament that includes the Global Minimum Tax Act (GMTA)...
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.
Rosen & Associates
Whether you owe $50 or $50 million to the Canada Revenue Agency ("CRA"), tax debt is undoubtedly a source of stress.
Rosen & Associates
Budget 2024 proposes several amendments to the information gathering provisions of the Income Tax Act ("ITA"), notably "Notices of Non-Compliance," ...
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."
China
Alvarez & Marsal
Changping District is one of the key districts of Beijing, the capital of China. The Health and Beauty industry is highly supported in this district with a wealth of incentives...
Cyprus
McMillan Woods
Η τροποποίηση αφορά την παράγραφο 3 του Πίνακα Γ του Πέμπτου Παραρτήματος με βάση την οποία υπό πρ&#
McMillan Woods
The amendment concerns paragraph 3 of Table C of Schedule Five on the basis of which, under conditions referred to in the said paragraph, it grants the right to main residence buyers to request the reduced rate of 5% instead of the standard 19% rate.
Egypt
Andersen in Egypt
In recent decades, the global stage has witnessed a profound shift driven by advancements in information and communication technology, fundamentally reshaping economic and social structures worldwide.
France
Mayer Brown
Le 19 octobre 2023, le ministre délégué chargé de la transition numérique avait indiqué que l'administration fiscale prendrait une position formelle pour permettre aux...
Mayer Brown
Pour l'application des règles de prescription aux déficits fiscaux reportables en avant, la Cour administrative de Paris juge qu'une entreprise ne peut pas se prévaloir...
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.
Germany
Rahman Ravelli Solicitors
A former bank board member was sentenced by a German court to three years and two months in jail for his part in a €93.4 million Cum-Ex scheme.
India
Coinmen Consultants LLP
A lot has been discussed, spoken, and written about doing business in India and how complex it is.
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...
Matheson
As discussed in our 2023 Irish Tax Review article, there have been a number of recent Tax Appeal Commission (TAC) determinations that created a lack of clarity regarding the application of section 192A ...
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