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Results: 11-20 of 101

Foreign company must file return for nontaxable taxable share transfer under treaty

  • Landwell
  • -
  • India, Netherlands
  • -
  • May 20 2011

The Authority for Advance Rulings ("AAR") recently ruled that a foreign company was required to file an India income tax return, even though no income was subject to tax in India as a result of an exemption under the India-Netherlands treaty

Report of Foreign Bank and Financial Accounts “FBAR” new rules expand the number of officers and employees required to file by June 30, 2011

  • Landwell
  • -
  • USA
  • -
  • May 20 2011

New regulations effective March 29, 2011, can affect a significant number of US persons with a financial interest in, or signature authority over, foreign financial accounts reported on the Form TD F 90-22, Report of Foreign Bank and Financial Accounts, commonly referred to as FBAR

Draft proposals relating to withholding tax

  • Landwell
  • -
  • Canada
  • -
  • May 20 2011

The Department of Finance released draft legislation on March 16, 2011 that included a legislative response to a loss suffered by the Canada Revenue Agency at the Federal Court of Appeal

Finance Bill 2011 is enacted

  • Landwell
  • -
  • India
  • -
  • May 20 2011

India's Finance Bill, 2011, which was previously tabled and passed by both Houses of Parliament, received assent of the President of India on April 8, 2011 and is now enacted into law

Agreements for the Exchange of Information on Tax Matters

  • Landwell
  • -
  • Isle of Man, Portugal
  • -
  • May 20 2011

On March 21, 2011, the Portuguese President ratified the Agreement for the Exchange of Information on Tax Matters signed between Portugal and Isle of Man on July 9, 2010

Hong Kong signed two more treaties

  • Landwell
  • -
  • Hong Kong, Portugal, Spain
  • -
  • May 20 2011

Hong Kong signed a comprehensive Double Tax Treaty ('DTT') with Portugal and Spain on March 22, 2011 and April 1, 2011 respectively

Fiscal agenda published by the Dutch State Secretary of Finance

  • Landwell
  • -
  • Netherlands
  • -
  • May 20 2011

On April 14, 2011, the Dutch State Secretary of Finance published the tax plans for this cabinet period in the Fiscal Agenda

Draft Assessment Rule for Thin Capitalization

  • Landwell
  • -
  • Taiwan
  • -
  • May 20 2011

The "thin capitalization rule" was introduced in an amendment to the Taiwan Income Tax Act ("ITA") in January 2011

Finance Bill 2011

  • Landwell
  • -
  • United Kingdom
  • -
  • May 20 2011

The UK Government demonstrated its commitment to improving the attractiveness of the UK tax regime for business in its recent Budget and Finance Bill

Double tax treaties

  • Landwell
  • -
  • Hong Kong, Kuwait, Norway, Portugal, Uruguay
  • -
  • May 20 2011

On April 5, 2011, the Portuguese President ratified the Double Tax Treaty signed between Portugal and Uruguay on November 30, 2009