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Update on employee taxation
  • Deacons
  • Hong Kong
  • April 29 2016

Salaries tax is charged on income from employment, and emoluments from employment that are deemed by the Inland Revenue Ordinance to be income from

Every house has a story: does employer-provided accommodation always constitute a fringe benefit?
  • Cliffe Dekker Hofmeyr
  • South Africa
  • April 29 2016

On 14 April 2016, the South African Revenue Service (SARS) issued Binding Private Ruling 229 (Ruling), which dealt with provisions in the Seventh

Talking Tax- Issue 32
  • Hall & Wilcox
  • Australia
  • April 28 2016

In a test case decision in FCT v 4 Doonan Street Collinsville Pty Ltd (in liq) 2016 NSWCA 69, the NSW Court of Appeal allowed the Commissioner of

In re Bratt
  • Stoll Keenon Ogden PLLC
  • USA
  • April 28 2016

The B.A.P. Holds that the recently-enacted Tennessee statute setting a higher interest rate for property tax claims in bankruptcy does not in fact

Court Attack On FATCA Fails
  • McDermott Will & Emery
  • USA
  • April 28 2016

Senator Rand Paul (R-KY) and six other plaintiffs’ efforts to challenge parts of the Foreign Account Tax Compliance Act (FATCA) were thwarted when

Texas Comptroller Issues "Strong" Decision, Companies' Single Shared Administrator Not Sufficient to Require Unitary Combined Filing
  • Sutherland Asbill & Brennan LLP
  • USA
  • April 28 2016

The Texas Comptroller upheld a taxpayer's separate Franchise Tax return filing position, rejecting an Administrative Law Judge's finding that the

Madras High Court decides Cyprus’ fate - upholds the validity of notification of Cyprus as a 'notified jurisdictional area'
  • Khaitan & Co
  • India
  • April 28 2016

The Madras High Court (High Court) in a recent judgment in T Rajkumar v Union of India (2016 68 taxmann.com 182 (Madras)), has upheld the

Trade Alert - April 2016, Issue 28 - Ukraine
  • Cadwalader Wickersham & Taft LLP
  • Iceland, Ukraine, USA
  • April 28 2016

Ukraine is seeking to strengthen its ties with the EU, its largest trading partner. Ukraine’s main exports to the EU are raw materials, including iron

Corporate Advisory Update - April 2016
  • Gilbert + Tobin
  • Australia
  • April 28 2016

The State Revenue Legislation Amendment Bill 2016 (NSW) (Bill) was introduced into the New South Wales Parliament on 22 March 2016. The Bill amends

Notes to VAT1 on voluntary registration misleading
  • RPC
  • United Kingdom
  • April 28 2016

In Lepton Service Station Ltd v HMRC 2016 UKFTT 144 (TC), the taxpayer appealed against HMRC's refusal to allow pre-registration input tax. The