4.Specific business tax (SBT) –SBT is exempt for a transfer of immoveable property, provided that the Conditions are met. 5.Stamp duty –Exempt, provided that the Conditions are met. Even if the Ruling specifies that tax implications of a merger would be the same as those of an EBT, ...
Overdrawn director's loans Tax implications on written-off overdrawn director's loans Overlap relief Publication of new Code of Practice 9 Be aware of the risks The personal tax position for the individual on the loan write-off will depend on them being a ...
aInflation proofing of interest and capital repayment ♦ not repaid at par so more expensive to purchase Students may also consider tax implications of above. 通货膨胀检验利益和资本偿还♦没被回报在同水准那么更加昂贵购买学生也许也考虑税涵义上述。 [translate] ...
and filing an amendment with additional tax payable in the event the Capital Gains Proposals are enacted with retroactive effect; or paying and filing on the basis of the proposals, and then filing an amendment (or objecting to their own filing) - and applying for a refund if the proposals...
We can review your cross-border supply chains, helping to you understand and assess the tax implications in respect of importing and exporting goods. International Indirect Tax Advisory Our experienced specialists provide global indirect tax (VAT/GST/Sales Tax) solutions, ensuring global compliance, ...
RBI guidelines on digital lending and tax impact; Buy Now Pay Later (BNPL): Tax implications; free receipt of technology or Intellectual Property and its tax implications; equalisation levy vis-à-vis royalty, withholding tax implications for cross-border payments or auto debits, ESOP taxation, FA...
tax implications of industry 4.0 , deloitte university press, january 24, 2017. view in article icaew, “ digitalisation of tax: international perspectives, 2019 edition ,” 2019. view in article oecd, “ tax and digitalisation ,” 2018. view in article deloitte, trend toward real-ti...
As you might expect, Summers veers from reality to fantasy when discussing the implications of the new tax cartel. Countries have come together to make sure that the global economy can create widely shared prosperity, rather than lower tax burdens for those at the top. By providing a more dur...
32% said the tax implications of business restructuring pose challenges. 3 Chapter 3 Getting tax governance right Putting in place the right people, policies and controls can help better manage tax risk and limit new controversies. All of these risks – whether they come from externalities...
One of the most significant learning curves immigrants must climb is the U.S. tax system. Fortunately there are a few key points that can make the filing process easier.