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7,894 results found

Article

Sefton Fross | Nigeria | 1 Jun 2020

Review of the Finance Act 2019

On Monday 13 January 2020, President Muhammadu Buhari signed the Finance Bill 2019 into law. Quite significantly, the new Act is aimed at curing the…
Article

Rosli Dahlan Saravana Partnership | Malaysia | 27 May 2020

COVID-19 & MCO: Tax Treatment Of Bad Debts

With the implementation of the conditional movement control, businesses have started their operations. One of the key tax concerns that businesses…
Article

Rosli Dahlan Saravana Partnership | Malaysia | 27 May 2020

Managing tax during and after MCO: 100 tax Q&A

We will be entering the third phase of the Movement Control Order ("MCO") as part of the Government's continuous effort to curb the spread of…
Article

Lakshmikumaran & Sridharan | India | 19 May 2020

Is Section 132(4A) a free getaway pass for the assessees

Search under Section 132 of the Income-tax Act, 1961 (“IT Act”) is conducted to unearth cases of assessees with undisclosed income and is always…
Article

Littler Mendelson PC | Puerto Rico | 12 May 2020

Puerto Rico: Deadline to File Qualification Amendments are Extended due to COVID-19 Lockdown

To combat exposure to COVID-19, Puerto Rico Governor Wanda Vázquez Garced issued Executive Order EO-2020-023 on March 15, 2020, ordering an…
Article

ASC Legal | India | 7 May 2020

Direct Tax Vivad Se Vishwas Act, 2020

The Hon'ble Finance Minister, Mrs. Nirmala Sitharaman ('FM'), announced a new Dispute Resolution Scheme referred to as Vivad Se Vishwas Scheme…
Article

ASC Legal | India | 7 May 2020

Recent Amendments in Indian Income Tax Residency Rules

The Union Budget, 2020 was presented by the Hon’ble Finance Minister, Mrs. Nirmala Sitharaman (‘FM’), on February 1, 2020. The Finance Bill, 2020…
Article

ASC Legal | India | 4 May 2020

Highlights of the Trade Facilitation & Relief Measures Under GST In View of COVID19 Pandemic

The Covid-19 pandemic is having a massive impact on the global economy. Even before the onset of this pandemic, the Indian economy was confronting…
Article

Villaraza & Angangco | Philippines | 29 Apr 2020

Dissecting The Proposed Fiscal Incentives Regime Under The CITIRA

In a Letter to the Senate on 09 March 2020, the President of the Republic of the Philippines certified the Corporate Income Tax and Incentives Reform…
Article

LeLaw Barristers & Solicitors | Nigeria | 28 Apr 2020

Implications: Analysis of income tax exemption of bonds in Nigeria

In 2011 the Federal Government (FG), amongst several other initiatives to incentivize increased investment in Nigeria, issued the Companies Income…
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