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Khaitan & Co | India, Mauritius | 20 May 2022

ERGO Analysing developments impacting business: Back to Basics? | Relevance of ‘Beneficial Ownership’ Questioned When Availing Capital Gains Tax Benefit Under India - Mauritius Tax Treaty

The Mumbai Bench of the Income Tax Appellate Tribunal (Tribunal) in a recent decision1 has questioned the ‘reading in’ of the condition of…
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KHQ Lawyers | Australia | 20 May 2022

Super Alert - 20 May 2022

This week, APRA published a recent speech delivered by its chair, Wayne Byrnes, and The ATO issued an update on excess non-concessional contributions…
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Strelia | European Union | 20 May 2022

Chronicle of a death foretold: the debt tax bias

The EU Commission published its already much-debated DEBRA proposal on 11th May 2022, in her move to re-vamp again the tax environment in which…
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CMS Luxembourg | European Union, Luxembourg | 20 May 2022

DEBRA - The new EU tax initiative aiming at promoting a fair and sustainable business environment

Within the EU a widespread asymmetry exists between debt and equity financing. Usually, interest is tax deductible from the corporate income tax base…
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Vasil Kisil & Partners | Ukraine | 20 May 2022

Ukraine: keeping IT industry thriving amidst invasion and pandemic

Beyond the standard government response to a military invasion - a switch to martial law mode of operation, Ukraine has turned its IT industry into…
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Lee Hishammuddin Allen & Gledhill | Malaysia | 20 May 2022

Updated Tax Audit Frameworks: No penalties in cases arising from technical adjustments?

The Inland Revenue Board ("IRB") has recently issued the following tax audit frameworks, which takes effect from 1 May 2022 onwards: (i) Tax Audit…
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Pallett Valo LLP | Canada | 19 May 2022

Medicine professional corporations

If you are a physician practicing in Ontario, you may be familiar with medicine professional corporations. Here are answers to the most common…
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Wolters Kluwer Asia-Pacific | Australia | 19 May 2022

Business and finance tax measures up in the air

In the fanfare of media lockups and glossy brochures, it is easy to forget that Budget announcements have no effect until they are enacted by…
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Macfarlanes LLP | Cyprus, European Union, OECD, etc. | 19 May 2022

Unpacking Pillar Two: EU implementation

It might have been thought that EU Member States would be early adopters of the global minimum tax. All, apart from Cyprus, are part of the OECD…
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Freshfields Bruckhaus Deringer | Global | 19 May 2022

Financial Services exclusion from the OECD pillar one proposals

The OECD has published a consultation on the exclusion of certain Financial Services entities from pillar one of its two-pillar solution to address…
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