Property investment trusts (SOCIMIs) The content in this article is for general information and education purposes only and should not be construed as legal or tax advice. Stripe does not warrant or guarantee the accuracy, completeness, adequacy, or currency of the information in the article. ...
Personalized NZ and US Services: Pre-migration taxation advice Income tax, estate tax, gift tax advice Tax residency assessmentforindividuals, corporations, trusts, partnerships Compliance Foreign investment fund advicefor offshore investments, including all types of US retirement plans−401(k)s and ...
Transfer pricing:For multinational companies, establish appropriate transfer pricing policies to allocate income and expenses among different entities in different tax jurisdictions. Estate and gift tax planning Trusts:Use trusts to transfer assets and reduce estate and gift taxes. Different types of trusts...
Subsequently, the securitisation trusts were held under the trust group structure, rather than the corporate group. As such, the income from the securitisation trusts flowed through the new trust group structure (which were 'pass-through' vehicles for Australian income tax purposes). This meant ...
The new rules were introduced to assist Inland Revenue to monitor the use of trusts to avoid the new top marginal tax rate of 39% for individuals (as compared when the trustee tax rate was 33%), which came into effect from the 2021/2022 year. Although the trustee tax rate has increased...
New Zealand have been a stalwart of emissions trading and have an economy wide system that has operated for many years and currently trades around NZ$30. Source: World Bank Nearly a quarter of a century into carbon trading and pricing, taking the 1997 Kyoto Protocol as a starting point, pr...
He has advised and appeared for large and small private sector clients, including public and private trustee companies, deceased estates and not-for-profit-corporations. John was the principal author of a report commissioned by the Australian Taxation Office on discretionary trusts and high net worth...
Capital shares or assets of nonresident entities (e.g., foreign companies or legal entities such as foundations trusts) Financial contracts made with nonresident partners, such as loans, carryovers, repurchase agreements, securities lending, and life insurance policies arranged with foreign insurers Rig...
this region, as governments fine-tune their tax policies to promote selected areas, for example, real estate investment trusts (the Philippines), Islamic finance (Indonesia) and more generally the opportunities for tax reform (Australia) and the expansion of treaty network (Hong Kong and Taiwan)....
• The CBIC has clarified the applicability of GST on residential programmes or camps meant for the advancement of religion, spirituality or yoga by religious and charitable trusts. • Clarification has been provided regarding the removal of restriction on refund of accumulated input tax credit on...