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An alternative approach could be to apply a weighted average of the shareholders tax rates on the basis that all the income would be distributed. Similar to PIEs. The tax liability is with the entity but the rate is based on the shareholders. I guess you then do a mock distribution to th...
New Zealand also has a unique restricted transfer pricing (RTP) regime that applies to the pricing of cross-border related party loans. The rules are complex and can require loans to New Zealand subsidiaries that are highly geared to be priced at interest rates that assume the New Zealand sub...
What value-added tax rates are there? When does the discounted value-added tax rate apply? How should value-added tax appear on an invoice? What is value-added tax? Value-added tax (VAT) is a consumption tax that is levied on all private and public consumption. With the prerequisite that...
property (under which a deduction of 40% of the rental revenue was eliminated, thus increasing the taxable amount, and the number of potential purchases subject to the reduced VAT rate was limited), it may seem that the tax authorities have a tendency to limit such investments by individuals....
They have a “physical nexus.” This term refers to businesses or individuals who have a tangible presence of facilities, employees, or assets in the jurisdiction. They have an “economic nexus,” which means that they are connected to the area through economic activity instead of a physical ...
“Over the past few decades, we have seen a gradual but steady increase in the rates of people living with diabetes, especially type two diabetes, and obesity across Australia. This has put an immense amount of pressure on families, patients themselves and also Australia’s health care system...
This article discusses a report from KPMG which found that corporate tax rates have fallen by just under one percentage point worldwide in 2008. The report revealed that not a single country raising its rates for the first time since 1994. It noted that global corporate tax rates have ...
InTouchAsia Pacific VAT/GST Alert with indirect tax news Issue 03/18 Cambodia • VAT treatment of Cut, Make and Trim ("CMT") activities of Qualified Investment Projects ("QIP") China • VAT Reform • Increase in export VAT refund rates of nearly 400 products India • Notifications/...
and then when filing they’d claim themselves. In the nineties the IRS changed the withholding rates again, and again in the naughties, so these days everyone has to use the “plus also, hold out an extra $n per paycheck” line item (which was originally just intended for exceptional case...