However, in the case of corporate restructuring under the Reorganisation Tax Act and in case of real 103 Austria PwC Worldwide Tax Summaries Austria estate transfers free of consideration, the two-fold (in the case of the former) and the threefold (in the case of the latter) assessed ...
Domenick Gambardella
This table provides an overview of statutory VAT rates. In instances where a territory has a consumption tax similar to a VAT, that tax rate is provided.See the territory summaries for more detailed information (e.g. exempt items, zero-rated items, items subject to a reduced rate, alternativ...
Statutory WHT rates on dividend, interest, and royalty payments made by companies in WWTS territories to residents and non-residents are provided. Double taxation agreements between territories often provide reduced WHT rates. See the territory summaries for more detailed information.List...
Interview with Jo-Anne Anderson, partner, Deloitte Canada1. What is the most significant change to your region/jurisdiction’s tax legislation or regulations in the past 12 months? Changes in Canada over the last 12 months have been significant. These include amendments to the Canadi...
The ATO provides specific guidance on when cross-border payments will be characterised as a royalty and includes, amongst other things, consideration paid for: The grant of a right to use IP; The use of an IP right; The supply of know...
PWC. (2017a), ‘Namibia Tax Reference and Rate card: June 2017’. [Online], [Retrieved February 28, 2018],https://www.pwc.com/na/en/assets/pdf/namibia-tax-reference-and-rate-card-2017.pdf PWC. (2017b), ‘Worldwide Tax Summaries – Corporate Taxes 2017/18’.[Online], [Retrieved Fe...
https://taxsummaries.pwc.com/greece/individual/taxes-on-personal-income Rabenhorst, C., & Bean, A. (2011). Gender and property rights: A critical issue in urban economic development. International Housing Coalition and Urban Institute Paper. https://www.urban.org/sites/default/files/publication...
We hand-collect each country’s annual statutory corporate tax rate and whether the tax system is worldwide or territorial from various sources, including Ernst and Young’s Worldwide Corporate Tax Guide, KPMG’s Corporate and Indirect Tax Rate Survey, PwC’s Worldwide Tax Summaries, and PwC’...
Spectrum is a tax riddle, says PwCPress Trust of India