Tags » International Tax

For Whom The Bell Tolls

The scene – a church graveyard in Middle England. A respectable crowd, trussed-up in winter clothes, surrounds an open grave. As the coffin is lowered into the gaping hole, the priest declares: ‘The Mother of Parliaments gave, and the Mother of Parliaments hath taken away.’ A sharply dressed gentleman throws the first clod of earth onto the coffin-lid, almost obscuring the gold plaque: ‘Double Taxation Treaties 1872 – 2014. 590 more words

International Tax

China: SAT Regulates the Administration of the GAAR

Recently, the State Administration of Taxation (SAT) issued the Administrative Measures on the General Anti-Avoidance Rule (GAAR) to further regulate and clarify various matters, such as applicable scope, judging criteria, adjustment methods, working procedures, dispute resolutions related to the implementation of GAAR by the Chinese tax authorities. 357 more words

Tax

Double Tax Treaties Russia

The new profits tax law which came into force in 2002 significantly changed the withholding tax regime applying to Russian source income paid to foreign companies without a permanent establishment in Russia. 154 more words

International Tax

President has signed a Law for amending Tax Code

The President of Kazakhstan has signed a Law No. 257-V on 28th November 2014 for introducing amendments to the Tax Code. The following changes will enter into force from… 84 more words

Tax

Venezuela: Amendment in Corporate Income Tax Law

A Presidential Decree No. 1.435 changes the Income Tax Law has released in official Gazette No. 6.152 of 18th November 2014 and applies to the taxable periods that start from… 220 more words

Tax

Cry for Argentina

Any professional Opinion Letter writer knows that the invention of the footnote was a godsend. Enabling the eternally cautious tax lawyer or accountant to throw caution to the wind in the main body of his document, the footnote can be stuffed with endless bits of what the paying client calls ‘fudge’ and the expert refers to as  ‘caveat’. 488 more words

International Tax