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Results: 1-10 of 887

Tax tips and traps: investing overseas

  • Rockwell Olivier
  • -
  • Australia
  • -
  • April 18 2014

Do you or your business organisation receive income from overseas investments or businesses, or are you or your business organisation intending to

Global employment, pensions and incentives newsletter

  • Herbert Smith Freehills LLP
  • -
  • Africa, Australia, China, European Union, France, Hong Kong, Japan, Russia, Singapore, Spain, United Kingdom, USA
  • -
  • April 15 2014

Most of the labour codes in force in francophone sub-Saharan Africa contain provisions which seek to prevent unfair competition practices among

Employees v contractors - keeping the ATO auditors happy

  • Cooper Grace Ward
  • -
  • Australia
  • -
  • April 14 2014

The ATO is increasing its audit focus on businesses that use contractors. The risk is that if the ATO concludes that individuals are employees rather

Limited recourse borrowing arrangements: SMSFs watch out! ATO changes its view on non-arm's length income

  • Cooper Grace Ward
  • -
  • Australia
  • -
  • April 14 2014

Interest-free or low rate loans to self-managed superannuation fund (SMSFs) from related parties have been the flavour of the month since the ATO's

Valuation of a mining company: when market value is not market value

  • PwC Australia
  • -
  • Australia
  • -
  • April 14 2014

On 3 April 2014, the decision in Commissioner of Taxation v Resource Capital Fund III LP 2014 FCAFC 37 (RCF decision) was handed down by the full

SMSFs beware - administrative penalties are now law!

  • Cooper Grace Ward
  • -
  • Australia
  • -
  • April 11 2014

The ATO's additional powers to deal with breaches of the Superannuation Industry (Supervision) Act 1993 (SIS Act) by self-managed superannuation

ATO voluntary disclosure of offshore income program

  • McCullough Robertson
  • -
  • Australia
  • -
  • April 10 2014

On 27 March 2014 the Australian Taxation Office (ATO) launched a voluntary disclosure of offshore income program called 'Project DO IT'. This program

Testamentary Trusts

  • Barry.Nilsson. Lawyers
  • -
  • Australia
  • -
  • April 9 2014

A Testamentary Trust is a trust established under a Will. As a Will only operates upon the death of a willmaker (also referred to as a testator or

Full Federal Court authorises tax on fiscally transparent entity despite US treaty

  • King & Wood Mallesons
  • -
  • Australia, USA
  • -
  • April 8 2014

The Full Federal Court has, subject to final orders being made, allowed the Commissioner's appeal in Commissioner of Taxation v Resource Capital Fund

Foreign investment review board:increasing focus on tax consequences

  • Piper Alderman
  • -
  • Australia
  • -
  • April 4 2014

Treasurer Joe Hockey recently made comments indicating the Foreign Investment Review Board would be increasing its focus on tax consequences when