Wedlake Bell | United Kingdom | 18 Mar 2024
In order to consider the ongoing efficiency from a UK tax perspective of offshore trusts created by the above categories of individuals, it is first…
Grant Thornton Netherlands | Netherlands | 15 Feb 2024
The Council for Annual Reporting has published several amendments in RJ-announcement 2024-3, as proposed in RJ-announcement 2023-14, regarding Pillar…
Cyril Amarchand Mangaldas | India | 12 Feb 2024
The Tax Deducted at Source (“TDS”) provisions under the Indian Income Tax Act of 1961 (“IT Act”) have been the cornerstone of the country’s tax…
Hassans | United Kingdom | 2 Feb 2024
In the January 2024 session of the Gibraltar Parliament, the Minister for Justice and Financial Services announced an amendment to Gibraltar's Income…
Herbert Smith Freehills LLP | South Korea | 30 Jan 2024
The Income Tax Act and its Enforcement Decree were recently revised to introduce a requirement for local subsidiaries or branches of foreign…
Collyer Bristow LLP | United Kingdom, USA | 30 Jan 2024
Senior Associate Aidan Grant responds to the concern of a Financial Times’ reader about potential tax changes after the 2024 elections in the UK and…
SKRINE | Malaysia | 30 Jan 2024
The Inland Revenue Board of Malaysia has announced the Capital Gains Tax (“CGT”) Return Form (“CGTRF”) Filing Programme effective from 1 March 2024…
WH Partners | Malta | 30 Jan 2024
On 22 January 2024 the Commissioner for Tax and Customs published updated guidelines in terms of Article 96(2) of the Income Tax Act (ITA) in…
Miller Thomson LLP | Canada | 22 Jan 2024
On December 20, 2023, the Department of Finance released for consultation draft legislation to amend the Income Tax Act (the “Act”). The draft…
Amereller | Iraq, OECD | 16 Jan 2024
The Republic of Iraq is slowly attracting more overseas investors who are looking to capitalize on the undoubted potential of this country. Foreign…