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1,894 results found

Article

GRATA International | Uzbekistan | 29 Oct 2019

Regulatory Developments in the legislation of the Republic of Uzbekistan in October 2019

On 22 October, 2019, the President of Uzbekistan signed a new edition of the Law “On currency regulation”...
Article

GRATA International | Uzbekistan | 29 Oct 2019

Excise tax increase in Uzbekistan

In addition to the previously planned increase of Excise duty for alcohol and tobacco products, in accordance with the Decree of the President of…
Article

GRATA International | Uzbekistan | 21 Aug 2019

Excise tax for compressed gas, alcohol and tobacco will increase

New Excise tax rates are established by the Decree of the President of the Republic of Uzbekistan dated July 24, 2019 No. UP - 5771 “On measures to…
Article

Garrigues | Spain | 5 Jun 2019

Newsletter Tributario - Mayo 2019 | Normas de interés

En el BOE de 17 de mayo de 2019 se publicó la Orden HAC/554/2019, de 26 de abril, por la que se aprueban los modelos de declaración del Impuesto…
Article

Bradley Arant Boult Cummings LLP | USA | 16 Apr 2019

Proposed Updates to Alabama Business Tax Laws: Summary of the Financial Institution Excise Tax Reform Act of 2019 and Alabama Innovation Act

Two landmark bills were introduced in the Alabama Legislature on April 11, potentially affecting numerous businesses in the state. Committees of the…
Article

Hall Benefits Law | USA | 10 Apr 2019

IRS provides guidance on meaning of excess compensation for tax-exempt entities

The 21% Excise tax leveraged on excess compensation as outlined in the Tax Cuts and JOBS Act (TCJA) is equal to the corporate tax rate. In an effort…
Article

McCarthy Tétrault LLP | Canada | 20 Mar 2019

Cannabis Taxation

On March 19, 2018, Finance Minister Bill Morneau tabled in the House of Commons the Liberal Government’s fourth budget, Investing in the Middle Class…
Article

Mayer Brown | USA | 12 Mar 2019

Cadillac Tax Repeal on the Horizon?

The Affordable Care Act contains a provision-the so-called "Cadillac Tax"-providing for a 40% Excise tax on high cost employer-sponsored health…
Article

MAMO TCV Advocates | Malta | 20 Feb 2019

Articles of the Customs Ordinance and Excise Duty Act Declared Unconstitutional

In the case 'Michael Zammit v. Kontrollur tad-Dwana et'decided on the 8th February 2019, the First Hall of the Civil Court (Constitutional…
Article

Bennett Jones LLP | Canada | 9 Jan 2019

New GST/HST Rules Enacted for Fund Management Fee Arrangements

On December 13, 2018, legislation was passed implementing amendments to the Excise Tax Act (Canada) (the “ETA”) first announced in September 2017…
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