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Results: 1-10 of 532

2018 Australian Federal Budget - Initial briefing
  • Hall & Wilcox
  • USA, Australia, OECD
  • May 8 2018

Scott Morrison has loosened the purse strings ahead of a likely election in his third budget. This budget announced a series of tax reforms including:


Credits and creditors in focus: How to effectively resolve tax investigations?
  • Khaitan & Co
  • India
  • March 16 2018

The last few years have witnessed increased scrutiny by the tax department of credits in the books of accounts of the taxpayers and the source of such


Proposal to extend UK withholding tax on royalties The start of a major shift in the UK’s approach to taxation?
  • Bristows LLP
  • United Kingdom, OECD
  • February 6 2018

Following the autumn 2017 Budget announcement, the UK Government has launched a consultation looking at extending the circumstances in which royalties


Sweeping Proposed Tax Changes to Private Corporations
  • Torkin Manes LLP
  • Canada
  • July 21 2017

On July 18, 2017, the Department of Finance released legislative proposals ("Proposals") and a consultation paper dealing with tax planning using


Minimizing Income Taxes on Transfers During Life and Death
  • Dickinson Wright
  • USA
  • August 29 2016

Fewer than 1 of Americans are now subject to federal gift, estate and generation-skipping transfer tax because those taxes do not apply unless the


BEPS-related Tax Law - CFC and PEM Rules
  • Lee and Li Attorneys at Law
  • OECD, China
  • August 26 2016

Anti-tax-avoidance has become an important issue among tax authorities in almost every jurisdiction, not least of all in the Republic of China. The


The legality of gross-up provisions in commercial agreements revisited
  • SPA Ajibade & Co
  • United Kingdom
  • August 15 2016

Every man is entitled, if he can, so that the tax attaching under the appropriate Acts is less than it would otherwise be. If he succeeds in so


Weekly Tax Highlights - 24 June 2016
  • Greenwoods & Herbert Smith Freehills Pty Ltd
  • Australia
  • June 24 2016

Employer clients of Smartgroup Corporation Ltd who are subject to the provisions of section 57A of the Fringe Benefits Tax Assessment Act 1986 that


New rules widen taxation of indirect transfers of Chinese assets and clarify tax avoidance
  • Debevoise & Plimpton LLP
  • China
  • March 11 2015

The China State Administration of Taxation recently issued a notice extending the taxation of capital gains by non-Chinese tax residents arising from


New rules widen taxation of indirect transfers of Chinese assets and clarify tax avoidance
  • De Brauw Blackstone Westbroek
  • China
  • March 11 2015

The China State Administration of Taxation recently issued a notice extending the taxation of capital gains by non-Chinese tax residents arising from