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1,188 results found

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The Legal Co. | Thailand | 1 Feb 2024

Excise Department New Draft Announcements

In the pursuit of effective tax management and streamlined procedures for alcohol sales representation, the Excise Department has drafted five…
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Fasken | Canada | 19 Jan 2024

The Superior Court Proposes To Replace the Van der Peet Test

In May 2019, two members of the Kahnawà:ke Mohawk Nation, Derek White and Hunter Montour, were charged with criminal offences relating to the…
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Eversheds Sutherland (US) LLP | USA | 4 Jan 2024

DC Tax Revision Commission releases Chairman’s Mark, includes Business Activity Tax and Data Excise Tax

On January 5, 2024, the DC Tax Revision Commission released its "Chairman's Mark," which lays out the Commission's tentative proposals for changes to…
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Miller Thomson LLP | Canada | 13 Oct 2023

Règlements et jugements : est-ce que la TPS et la TVQ s’appliquent?

Plusieurs personnes croient que des sommes monétaires payées dans le cadre d’un Règlement ou suite à un jugement ne sont pas assujetties à la TPS et…
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RPC | European Union, United Kingdom | 29 Aug 2023

Customs and excise quarterly update - August 2023

The government has introduced new powers enabling HMRC to issue tougher sanctions to those contravening the requirements outlined in The Tobacco…
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Source Advisors | USA | 3 Mar 2023

New York City Utility Excise Tax

In New York City, the Utility Excise Tax (UXS) is a tax imposed on utility service providers that operate within the city. These providers include…
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Stikeman Elliott LLP | Canada | 23 Feb 2023

Court of Appeal of Québec Confirms Restrictions on the Tax Authorities’ Ability to Set Off Certain Claims in Insolvency Proceedings

On December 22, 2022, the Court of Appeal of Québec upheld a Superior Court ruling that GST and QST input tax credits and refunds ("ITCs/ITRs")…
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Duane Morris LLP | USA | 12 Jan 2023

SECURE act 2.0 retirement plan changes effective in 2023

SECURE 2.0 reduces the amount of communications that must be provided to unenrolled participants. Signed into law by President Joe…
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Boga & Associates | Albania | 11 Jan 2023

2023 Fiscal Package

On 24.11.2022 the Albanian Parliament approved several laws amending the tax legislation (the “2023 Fiscal Package”). The new laws were published in…
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Skadden Arps Slate Meagher & Flom LLP | USA | 30 Dec 2022

IRS issues initial guidance for new excise tax on stock buybacks and corporate alternative minimum tax

On December 27, 2022, the IRS issued two notices providing key initial guidance for the new Excise tax on corporate stock buybacks and the new…
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