Refine your search
3,552 results found
Bird & Bird LLP | Poland | 14 Sep 2023
Poland: Increased tax-deductible costs for authors
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…
Pinsent Masons | United Kingdom | 17 Mar 2023
UK holding companies – key tax considerations
After a protracted exit from the European Union, the United Kingdom continues to be one of the most attractive locations for holding companies. The (current, at least) UK government appears committed to ensuring it remains this way. This article considers the characteristics of the UK tax system and examines the key tax considerations for corporates looking to establish a holding company and......
Yoon & Yang LLC | South Korea | 29 Jan 2023
韩国国会全体会议审议通过税法修订案 - 降低法人税、暂缓开征金融投资所得税、改善家族继承税前扣除制度 -
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
“Shop Dee Mee Kuen” Offers 2023 Tax Deduction in Thailand up to 40,000 THB
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
2023 Tax Return Filing in Thailand
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
Recent Draft Legislation - Limitation on Excessive Interest and Financing Expenses
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
Deductions allowed for rental property repairs
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…
Eversheds Sutherland (International) LLP | Germany | 16 Aug 2022
Der "Tax One Pager": Änderung des Steuerabzugs nach § 50a EStG bei Softwareauftragsentwicklung
Seit der Änderung des UrhG im Juni 2021 besteht aus steuerlicher Sicht die Möglichkeit, das wirtschaftliche Eigentum an Urheberrechten an Software zu…
Hogan Lovells | United Kingdom | 15 Aug 2022
Potential additional hurdle to clear if interest on intra-group debt is to be tax deductible in the UK
In applying the UK’s transfer pricing rules, tax advisers have to think beyond the amount of the debt and the interest rate to get comfortable that an…
SS Rana & Co | India | 11 Jul 2022
TDS Deduction Norms for Virtual Digital Assets Out- India
In March 2020 the Supreme Court in re Internet and Mobile Association of India v. Reserve Bank of India overturned the RBI circular banning the trade…
