It provides a summary of the new tax provisions applicable to Societ脿 di investimento immobiliare quotate and analyses the relationship between the European Union legislation and the provisions of the double tax treaties and the domestic rules as concluded by the country.Battista...
From FY 2023-24, tax rates for the new tax regime are revised. The new Tax Regime was introduced in Union Budget 2020-21. So now there is old tax regime, new tax regime applicable till AY 2023-24 and Revised new Tax Regime applicable from AY 2024-25.Now taxpayer has a choice to Ta...
Integrating Eco-Taxes in the Goods and Services Tax Regime in India Acknowledgements List of Tables List of Figures Chapter 1Introduction Chapter 2Environmental Management: Constitutional Provisions andPollution Costs Chapter 3Managing Environment: Regulatory and Economic Instruments Chapter 4Indirect Ta......
He is aware that the identification of these gaps through the council in the future will engage the penalties as well as interest so to have the tax furnished. TheInstitute of Chartered Accountants of India (ICAI)with respect to the Budget proposal directed that. The GST regime has been risi...
The SFC clarifies that the criminal liability provisions under section 40A will apply directly only to a sponsor firm. Nevertheless, in situations where there is evidence that an individual (not limited to directors or senior management) in the sponsor's firm has colluded in the making of an ...
Since the promulgation of the Cybersecurity Law of China in 2017, the Chinese government has been focusing on the regulation over cross-border data transfer out of China. As of today, the PRC legal regime for the cross-bo...
Ghana’s Parliament has enacted several laws affecting the taxation of individuals and businesses, effective 3 April 2023; in part, the law changes increase the duty on certain excisable products, revise individual income tax rates, introduce withholding
Italy’s 2018 Budget Law introduces amendments to the domestic capital gains tax regime that may affect nonresident investors
DOTAS or any equivalent or similar regime in any jurisdiction; and/or any tax return of the Supplier submitted to a Relevant Tax Authority on or after 1 October 2012 which gives rise, on or after 1 April 2013, to a criminal conviction in any jurisdiction for tax related offences which is...
The Budget would change numerous aspects of the GILTI regime to eliminate perceived incentives to move US operations offshore and to comply with the global minimum tax rules under Pillar Two. These changes include: Taxing a US shareholder's entire net CFC tested income by eliminating the exemption...