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Results: 1-10 of 216

Supreme Court of Canada rules on value of assumed obligations in asset sales

  • Norton Rose Canada LLP
  • -
  • Canada
  • -
  • June 5 2013

On May 23, 2013, the Supreme Court of Canada (SCC) rendered its decision in Daishowa-Marubeni International Ltd. v Canada in which it concluded that

Residential premises and commercial residential premises - ATO releases final GST rulings

  • Norton Rose Australia
  • -
  • Australia
  • -
  • May 16 2013

On 19 December 2012 the Commissioner of Taxation (Commissioner) released the long awaited final GST ruling on residential premises (RP) and

Changes to capital gains tax for foreign residents

  • Norton Rose Australia
  • -
  • Australia
  • -
  • May 14 2013

Following on from last years Budget which saw the removal of certain tax benefits for foreign residents (such as the removal of the capital gains tax

Superannuation changes

  • Norton Rose Fulbright LLP
  • -
  • Australia
  • -
  • May 14 2013

The Government confirmed each of its pre-Budget announcements with one exception, which was announced before the Budget. In response to industry

Protection from “erosion” of the corporate tax base

  • Norton Rose Australia
  • -
  • Australia
  • -
  • May 14 2013

The Federal Treasurer has announced a number of proposed changes to the Australian tax system designed to remove what are seen as opportunities for

Tax incentives for infrastructure projects

  • Norton Rose Australia
  • -
  • Australia
  • -
  • May 9 2013

On 18 April 2013 the Treasury issued exposure draft legislation which seeks to encourage private sector investment in nationally significant

Quebec government unveils its proposed mining tax regime

  • Norton Rose Canada LLP
  • -
  • Canada
  • -
  • May 8 2013

During the last provincial elections in Quebec, the Parti Québécois, which now forms the provincial government, promised to change the mining

Canadian Federal Budget 2013 income tax measures

  • Norton Rose Canada LLP
  • -
  • Canada
  • -
  • March 21 2013

Budget 2013, tabled in the House of Commons on March 21, was expected to focus on protecting the tax base and addressing "tax loopholes." However

NSW mortgage duty going, going, gone?

  • Norton Rose Australia
  • -
  • Australia
  • -
  • March 6 2013

The decision of the Supreme Court of New South Wales in Bondi Beachside Pty Ltd v Chief Commissioner of State Revenue 2013 NSWSC 21 is a timely

Denial of Canadian R&D tax credits not a CCPC based on de facto control

  • Norton Rose Canada LLP
  • -
  • Canada
  • -
  • February 22 2013

Under subsection 127(10.1) of the Income Tax Act (the Act), a Canadian-controlled private corporation (CCPC) may benefit from an additional 15