Chinese-Aust DTA will be the shift from the place of effective management (POEM) tie-breaker test for dual resident entities (other than individuals), to a mutual agreement procedure whereby agreement must be reached between the Australian and Chinese tax authorities (albeit with regard to ...
It was reported that the capital gains tax net were now cast wider to catch the sale of shares in a foreign company or an interest in a foreign trust that directly or indirectly owns "taxable Australian property." The term covers land and buildings physically located in the country and ...
The graph below shows the percentage of the Australian workforce in five industries between 1962 and 2002. Summarize the information by selecting and reporting the main features, and make comparisons where relevant. Write at least 150 words. Task 1 曲线图 - - 范文 答题 Some people think indivi...
作者: MSD 摘要: From 1 October 2010 changes to personal tax rates and GST come into effect. These changes will impact on people receiving New Zealand Superannuation and Veteran's Pensions. DOI: http://www.msd.govt.nz/what-we-can-do/seniorcitizens/tax-changes 收藏...
An increase to land tax rates by 0.1% for owners holding land with a taxable value over $300,000 (if the land is not held in a trust) or $250,000 (generally if the land is held in a trust). There are also proposed additional fixed charges (of $500 for landholdings with a ...
The recent Federal Budget introduced some significant changes to our tax system that take effect this month. Everyone likes to see income tax rates reduced, but for people in business, it is especially good news. The new tax rates for resident individuals will be as follows: 0-6000 dollar: ...
Fabian Abi Cakra and Irma Batubara of GNV Consulting Services highlight a range of tax-related developments in Indonesia. New import duty rates for import from EFTA countries Following the ratification of the Comprehensive Economic Partnership Agreement between the ...
New Aust. tax rules will promote offshore activity: pending changes to Australian tax regulations seek to (1) encourage international expansion of Australian businesses and (2) increase Australia's competitiveness as a holding location for entities operating in Asia and beyond ...(AUSTRALIA IN ASIA...
for Australian taxpayers* Fully updated for the 2013-2014 tax year* Includes everything you need to maximise your tax refund* Contains essential new information on recent tax changes, including updated tax rates, FBT, CGT, and ... H Martin 被引量: 0发表: 2014年 Preparing For Tax Law Chan...
The AOS amendments are proposed to take effect from the 2020 land tax year. Full duty exemption no longer available under the corporate reconstruction provisions Like all other Australian States and Territories, the Duties Act currently provides for a full exemption from duty that would otherwis...