Belgium’s recent law enacted in December expanding the scope of the new tax regime for inbound taxpayers and inbound researchers and Circular 2023/C/6, which brings more clarifications and changes, represent requirements around bringing into Belgium taxpayers and researchers qualifying under the new ...
The article reports on the publication of a circular containing the guidelines for intellectual property regime (IP regime) in Luxembourg in 2009. It notes that the 80% partial tax exemption applies to net income and capital gains derived, acquired or created after December 31, 2007. According ...
On 19th March 2024, the Chinese government announced the issuance of a notice titled "Circular of the General Office of the State Council on Issuing the Action Plan for Solidly Promoting High-level Opening-up and Increasing Efforts to Attract and Utilize Foreign Investment" (“Circular”). This ...
On 19th March 2024, the Chinese government announced the issuance of a notice titled "Circular of the General Office of the State Council on Issuing the Action Plan for Solidly Promoting High-level Opening-up and Increasing Efforts to Attract and Utilize Foreign Investment" (“Circular”). This ...
poses a risk of double taxation for taxpayers in cross-border transactions. There is a double taxation risk when withholding tax on the deemed dividend is not creditable in the counterparty’s country because the counterpart’s taxation regime does not acknowledge the...
Income Tax old vs New Tax Regime Automated Excel Calculator The New Regime of Taxation Balance Sheet Healing - New Accounting Yoga Practice to Heal All New Review Mechanism for CA Firms Consumer Protection Act The new age of Online Learing Udyam registration and new Classification for MSMEs Exempti...
which adopted a balanced budget rule that prevented the issuance of public bonds and limited the tax burden ratio. As reflected in the government’s Income Doubling Plan, this development led to a trade-off among factors, such as social security, public works, and tax cuts, which led to the...
The "tax-and-spend" slogan stuck to Harry Hopkins like a well-fitted suit. Conservative terms, with conservative insights, originate at a faster rate and with higher quality than liberal terms do. Thus conservative triumph over liberalism is inevitable. The English language develops about 1,000...
Any party committed to combatting polarization in our politics and culture has my vote. Let’s hope it can generate another hundred million votes from America’s mostly silent moderate majority. Farewell, good luck, and stay centered! * *. * * . * ...
only included those that were registered in a specific year (2013), active (i.e., not deregistered or liquidated), and liable for value added tax and tax prepayment. These measures allowed us to create a sample of firms that were truly independent, operationally active, and representative of...