Khaitan Legal Associates | India | 7 Dec 2023
Foreign investment in Indian businesses increased significantly since the liberaliza- tion measures adopted by the Indian government in the early…
VdA | Portugal | 11 Oct 2023
Proposta de Lei do Orçamento do Estado para 2024 IRS Regime do Residente Não Habitual - Revogação A Proposta do OE prevê a revogação do regime fiscal…
VdA | Portugal | 11 Oct 2023
A Proposta do OE reformula o incentivo fiscal à valorização salarial e clarifica as respetivas condições de aplicação. Mantém-se a majoração em 50%…
VdA | Portugal | 11 Oct 2023
Propõe-se a aplicação de uma isenção incompleta às prestações de serviços de acesso a bibliotecas, arquivos, museus, galerias de arte, castelos…
Bird & Bird LLP | Poland | 14 Sep 2023
In Poland, the standard amount that can be deducted from an employee’s revenue as a tax-deductible cost is PLN 250 or PLN 300 monthly, depending on…
Yoon & Yang LLC | South Korea | 29 Jan 2023
自2023年1月1日开始的纳税年度,法人税(相当于中国的企业所得税)各征税标准区间的税率统一下调1 %(修改《法人税法》第55条)。…
FRANK Legal & Tax | Thailand | 29 Jan 2023
According to a ministerial regulation (No. 386) issued on December 29, 2022, and a notification from the Director-General of the Ministry of Finance…
FRANK Legal & Tax | Thailand | 22 Jan 2023
The season for filing personal income taxes in Thailand has now arrived. Thai taxpayers have the right to report their income to the Revenue…
Fasken | Canada, OECD | 28 Nov 2022
This updated is intended for those seeking additional insights into the revised draft legislative proposals regarding the proposed excessive interest…
Wolters Kluwer Asia-Pacific | Australia | 28 Sep 2022
The AAT has held that certain expenses incurred in regard to extensive water damage to a taxpayer’s rental property were to be allowed as deductions…