doi:10.2139/ssrn.3530406Double TaxationDomesticationTax ReliefAs companies seek to expand their operations, globally, a major regulatory bottleneck they encounter is that of Double Taxation. This portends a sort of nauseatSocial Science Electronic Publishing...
According to section 2(14) of the Income Tax Ordinance (ITO), 1984, “business” includes any trade, commerce or manufacture, or any adventure or concern in the nature of trade, commerce or manufacture. Thus, ‘tax planning in business’ means dealing with the tax matters of a business ...
aManipulators 操作器[translate] ain relation to the Consultant, for any income tax or other taxes, similar charges levies costs or expenses. 关于顾问,为任何所得税或其他税、相似的充电征收费用或者费用。[translate]
Malaysia Transfer Pricing Advisory Firm of the Year 2024, Malaysia Indirect Tax Advisory Firm of the Year 2024, & Malaysia Tax Disputes Advisory Firm of the Year 2024 by the International Tax Review. As the country’s leading tax expert, we hold various tax events and workshops, in addition ...
All figures represent cash taxes paid during the relevant year by KPMG and subsidiaries. All figures in £ millions.
Policy Focus:The legislative intent behind DOTAS is to capture aggressive tax planning strategies that exploit loopholes, not to burden standard business practices with additional reporting requirements. Compliance with Existing Tax Laws: Adherence to Regulations:Businesses that incorporate comply with existin...
Income tax分为current tax和deferred tax。 Current tax(当期所得税)指的是实实在在与税务局打交道的应付税金义务,可能会因为去年估计的不准(over/underprovision),导致本年current tax expense与current tax payable有一定差异(这在FA课程中就有过解释,本文不再赘述)。
At present,in the real estate market which is extraordinarily active,tax planning plays a significant role for real estate enterprises.The thesis is to summarize the development of tax planning study for real estate enterprises.And then is to illustrate the planning ways of increment tax on land ...
Expert commentary and practical guidance from ICAEW related to residence and domicile in the UK personal tax regime, including offshore investments. Sector specific and situation specific taxes Certain industries have their own tax arrangements, while major events, such as the coronavirus pandemic, can...
Attitude to Tax Planning:HWI’s business model is driven by commercial considerations. Any tax planning must support business activities, be in the long-term interest of HWI and have genuine business substance. Relationships with Tax Authorities:HWI seeks to develop constructive relationships based on...