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Lexology PRO | Asia-Pacific, Australia, Canada, etc. | 18 Oct 2022
Employment: key updates and developments (11 – 17 Oct)
The US could reform worker status tests, the Council of the EU approves gender diversity requirements for listed companies, and Australia ends mandatory isolation for COVID-19 cases – plus other key updates.
McDermott Will & Emery | USA | 4 Oct 2022
Jarrett Leaves Unanswered Questions on Taxation of Staking Rewards
In the latest turn of events for the closely followed Jarrett case concerning the taxation of staking rewards, on September 30, 2022, the US District…
Lexology PRO | Australia, Hong Kong, Indonesia, etc. | 20 Mar 2022
Asia-Pacific: key updates for the financial services sector (10 - 18 Mar)
The Singapore Exchange has published new guidance for issuers on sanction risks, South Korea is taking steps to help domestic SMEs affected by the crisis in Ukraine, and Japan has delayed implementation of Basel III to 2024 – plus other key updates.
A&L Goodbody | Ireland | 8 Feb 2021
Ireland’s implementation of the ATAD interest limitation rule 2021
The Department of Finance published a Feedback Statement in relation to the ATAD Interest Limitation rules (ILR) in December 2020. Ireland is…
Indochine Counsel | Vietnam | 28 Aug 2020
New Tax Treatment of Loan Interest Expenses
On 24 June 2020, the Government promulgated Decree No. 68/2020/ND-CP ("Decree 68") amending Article 8.3 of Decree No. 20/2017/ND-CP dated 24 February…
Blue J Legal | USA | 5 Jul 2019
What the TCJA means for tax exempt organisations
Benjamin Alarie outlines the implications of the Tax Cuts and Jobs Act for tax-exempt taxpayers.
Cliffe Dekker Hofmeyr | South Africa | 12 Apr 2019
Domestic treasury management companies – alignment of tax and exchange control provisions
When the domestic treasury management company (DTMC) regime came into effect in 2013, a 'DTMC' was defined in the Income Tax Act as a company that is incorporated or deemed to be incorporated in South Africa. The 2019 Budget explains that in 2017 the Income Tax Act was amended to remove this requirement, which conflicts with the South African Reserve Bank's requirements, prompting calls for......
McDermott Will & Emery | USA | 11 Apr 2019
Tax Court Rules State Corporate Incentives Are NOT Taxable Income Under Federal Law
Many states and localities give incentives for business to move or transact in their locations. There has always been a question of whether these…
Cliffe Dekker Hofmeyr | South Africa | 5 Apr 2019
Controlled foreign company comparable tax threshold to be decreased
The 2019 Budget noted that a global downward trend in corporate taxation rates may lead to an unintended increase in the imputation of the net income of controlled foreign companies (CFCs) in South African shareholders' taxable income. This could occur despite the fact that at its inception, a CFC has operated in a jurisdiction with tax rates which met the threshold contained in the Income......
McMillan LLP | Canada | 3 Apr 2019
Budget 2019: CRA Refines Mutual Fund Allocation to Redeemers Methodology and Tightens Rules on TFSAs
Budget 2019, released on March 19, 2019, proposes new rules to combat tax strategies perceived by the Government to be employed by certain mutual…
