Tags » International Tax
Professor Charlotte Crane (Northwestern) presented Integrating a Fragmented Corporate Income Tax at BC Law School’s Tax Policy Workshop yesterday. Briefly, the paper is focused on recent proposals to integrate the corporate income tax, in particular, the yet-to-be-released… 609 more words
The most-favoured nation (‘MFN’) clause is a time-tested concept of international trade and diplomacy. Such clauses are generally negotiated to ensure that residents of a particular country should not be treated less favourably in comparison to residents of another country or a group of other countries. 2,184 more words
The Inland Revenue Authority of Singapore (IRAS) issued an e-Tax Guide on Country-by-Country Reporting. Singapore-headquartered MNEs meeting certain conditions are required to prepare and file CbC Reports to the IRAS for financial years beginning on or after January 1, 2017. 232 more words
Singapore is seeking more time to revise the two-decade old tax treaty with India, saying its investors need more time to shift to source-based taxation. India has, however, rejected any deferment in the revision of the treaty that will help prevent Singapore, which is the top source of foreign direct investment (FDI) into India, from being used as a shelter to avoid taxes. 307 more words
How does PST work and how is it different from GST?
PST (Provincial Sales Tax) is a provincially-levied retail sales tax that is generally applied to goods or services acquired for personal use in British Columbia, unless there is a specific exemption. 337 more words