Daniel A. Rabinowitz
https://www.oecd.org/tax/exchange-of-tax-information/crypto-assetreporting-framework-and-amendments-to-the-common-reporting-standard.pdf Pantzalis, Christos, B. J. S. and Laux, P. A. (2001). Operational hedges and the foreign exchange exposure of U.S. multinational corporations. Journal of ...
The Finance (Miscellaneous Provisions) Act 2022 came into force on 2 August 2022 and amended several statutory legislations to provide for the implementation of the measures announced in the financial budget 2022-2023. This note highlights some of the amendments...
15. Compliance with USA PATRIOT Act 16. Miscellaneous (f) Recognition of the U.S. Special Resolution Regimes (g) Counterparts (b) Notices (h) Amendments or Waivers (d) Submission to Jurisdiction (i) Headings (e) Waiver of Jury Trial (a) Authority of the Representative (c) Governing Law...
[Para (1) of Pt. I of the First Schedule] © 2013 ACCA 2 AMENDMENTS TO THE FINANCE ACT 2012 JANUARY 2013 3. Taxation of capital gains on immovable property For the first time, capital gain on immovable property has been brought to tax. For this purpose, the following changes have ...
“law” includes common law, equity, statutes and regulations, and reference to a specific law includes all regulations made under the law and all amendments to, or replacements of, the law or any regulation made under the law in force from time to time; and (ix) “discretion” or any ...
Discussing recent amendments in Finance Act 2021, Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 and Foreign Contribution (Regulation) Amendment Act, 2020 that will impact the functioning of Charitable Trusts.
To facilitate the taxpayers this period of adjustment has been extended from three to five years by the Finance Act 2011. RETURN OF INCOME [u/s 114] By virtue of amendments in the Finance Act 2011: (a) a person who is the holder of commercial or industrial connection of electricity, the...
For example, potential legislative amendments may be required to appropriately bring exempt foreign branches within the scope of CFC rules. With regards to the implementation of future measures, the current Pillar Two model rules and the existing draft Directive on same effectively exempts foreign ...
On February 26, 2025, the Ministry of Finance announced the draft amendments to Articles 4, 11, and 18 of the "Standards of Minor Breaches for the Application of Customs Anti-Smuggling Act". The public notice period extends for 60 days from the day following its publication in the Executive...