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WEB3 days ago · ITR World Tax rankings released: big EMEA performance for ‘big four’. Tom Baker, September 10, 2024. This week in tax: Ireland progresses with new participation exemption. Ralph Cunningham, August 30, 2024. This month in indirect tax: UK parties say no to higher VAT. Ralph Cunningham, June 05, 2024.
The long expected Brazilian tax reform – objectives, challenges and ...
WEBMar 30, 2020 · The Brazilian government and the Congress began 2020 by reiterating that reforming the tax system is one of the main priorities and that the initial objective is to consolidate the different propositions into a single project, which would follow the legislative process within the House of Representatives and the Senate.
Conferences | International Tax Review - ITR
WEBApr 25, 2024 · ITR produces 8 high-level conferences and summits a year which attract over 1,000 attendees. For more information, contact: Jamil Ahad, Commercial Director. [email protected]. +44 (0) 207 779 8767. Jamil heads up …
Understanding the beneficial ownership v. beneficial holding …
WEBSep 14, 2021 · The concept of ‘beneficial ownership’ is found under the international tax treaties. The tax treaties are negotiated based on the model tax conventions and these conventions inter alia provide explanations as to the intent and purpose behind terms appearing therein. The phrase ‘beneficial owner’ appears in both the OECD Model Tax Convention and the UN Model Tax Convention in the ...
A brave new world in tax transparency: CRS in China, Hong Kong …
WEBNov 28, 2017 · Increasing cross-border business and investment has made the holding of assets overseas through offshore accounts increasingly common. This has become a new tax battleground for businesses and governments. Charles Kinsley, Henry Wong, and Eva Chow look at the latest developments regarding these efforts in …
Cross-border leasing – the hidden pitfalls - International Tax Review
WEBApr 10, 2002 · Of key importance in cross-border transactions is to establish whether the transaction is a supply of goods or a supply of services. Whether a supply is of goods or services will affect the following key areas of the transaction: the place where the supply takes place; the time when the supply takes place; and. the amount on which VAT is due.
Chilean 2020 tax reform: Modernising the tax system
WEBApr 23, 2020 · Bernardita Parodi, Loreto Pelegri. April 23, 2020. The Chilean government is embarking on a new tax reform in its latest bid to modernise the tax system. PwC Partner Loreto Pelegrí and PwC Tax Manager Bernardita Parodi explore the plans. President Sebastian Piñera presented his last tax reform bill to the Chilean Congress in August 2018.
China’s Hainan free trade port: Introducing an innovative tax …
WEBSep 7, 2020 · One of the highlights of the Hainan FTP plan is the low corporate income tax (CIT) and individual income tax (IIT) rates. Specifically, for the period to 2025, a reduced 15% CIT rate applies to enterprises registered in Hainan FTP, engaged in listed “encouraged industries” and conducting substantive business activities; for reference the standard China CIT rate is 25%.
Dutch fiscal unity regime: Advantages and disadvantages after ...
WEBMar 22, 2022 · A slight disadvantage of the fiscal unity could be that there are two corporate income tax brackets. The lower corporate tax rate of 15% is applicable to taxable income up to €395,000. The lower rate can in principle be applied by each taxpayer. At fiscal unity level, the lower rate can only be applied up to €395,000 as well.
McDermott expands US tax capabilities
WEBSep 30, 2002 · McDermott Will & Emery has expanded its US tax group with two lateral partner hires. Michael Gosk and Thomas Sykes have joined the Silicon Valley and Chicago offices respectively. The firm has also hired two associates for the Washington and New York offices. Before joining McDermott Gosk was an …