09/25/2020
Mo Malhotra, Ariel Krinshpun and Ockie Olivier evaluate how the OECD guidance on financial transactions will influence an increasingly convoluted transfer pricing environment.
09/25/2020
The pair has sued the National Treasury, the Kenya Revenue Authority and the Office of the Attorney General arguing flaws in the procedures leading up to the DTAs.
09/25/2020
Backdated surcharges will not be applied to late payment of tax where the 2019 income tax return has been filed by 28 February 2021.
09/24/2020
Companies in low-or no-tax jurisdictions must show ‘economic substance’
In countries with low- or no tax, firms must have staff, premises, expenses and activities aligned with the company’s nature.
09/21/2020
Not many surprises in parties’ tax policies
The party has forecasted that the policy is to generate $550million of revenue a year.
09/20/2020
Double-tax treaty with Russia ‘offers certainty’
The basic changes implemented by the treaty are the imposition on outbound dividend and interest payments of an increased withholding tax
09/18/2020
Offshore Millionaires Become Target of Argentina’s Wealth Tax
Tax would apply to wealthy Argentine citizens living abroad
09/17/2020
Foreign Pension Income Taxation – A Canadian Tax Lawyer Analysis
When foreign pension income is regarded as taxable income, it should be reported in Canadian dollars on line 11500 of the person's T1 return.
09/17/2020
Will Ireland’s long winning streak on tax soon come to an end?
Our tax regime has withstood many attacks, but Brexit and Covid could change the game
09/15/2020
Many nations are tempting HNW individuals through tax relief and golden visas.
09/14/2020
He told the States meeting that in future the two duties and the property tax will be set at a level sufficient to fund the island’s public services.
09/14/2020
The agreement was signed after a high-level intervention from Russian Foreign Minister Sergei Lavrov’s during his visit to Nicosia.
09/10/2020
The island territory failed to comply with standards on how countries share information about people and companies suspected of financial wrongdoing, the OECD found.
09/08/2020
The amount of money remitted through the amnesty was Sh118 billion and the amnesty had no tax consequences.
09/08/2020
David Wigersma and Giuseppe Sarno of Deloitte Switzerland explore how the governments of Switzerland and Italy have clarified the tax rules for cross-border workers affected by the coronavirus pandemic.
09/07/2020
Anastasia Mikhailova and Olga Bahar of KPMG take a closer look at how transfer pricing rules have evolved in Belarus.
09/03/2020
HMRC has warned that using remuneration trusts to replace income with loans and other forms of credit as a way of paying company directors is a form of tax avoidance
09/03/2020
He has also used his knowledge and experience to mentor local students as part of the Student Business Challenge.
09/03/2020
In 2019, it reported $28-billion in global revenue and was recently named by business magazine Forbes as a leading company that helps “the planet and tackle[s] society’s unmet needs”.
09/03/2020
This policy –– single taxation–– does not only prove to be inconsistent in itself but also risks turning the whole OECD project into the absurd idea of “taxing somewhere, no matter where”, or, similarly, “taxing j