Taxation under the new REIT regime for listed property companies : a work in progressSection 25BB was inserted in the Income Tax Act 58 of 1962 by the Taxation Laws Amendment Act 22 of 2012. The new section introduces a regime that regulates the taxation of property investment companies, the...
Example from the Hansard archive. Contains Parliamentary information licensed under theOpen Parliament Licence v3.0 It is a stand-alone provision, in the sense that it does not affect the rest of the new pensionstaxationregime. From the
Only instead of higher tax burdens on all rich people, the new Labour government is targeting “non-doms,” which is the shorthand term for non-domiciled residents (high-net-worth people who lived elsewhere and decided to move to the United Kingdom). Under current law, non-doms don’t pa...
The Administration proposes to supplement the existing subpart F regime with a per-country minimum tax on the foreign earnings of entities taxed as domestic C corporations (U.S. corporations) and their CFCs. …Under the proposal, the foreign earnings of a CFC or branch or from the performance...
QRTC is defined as “a refundable tax credit designed in a way such that it must be paid as cash or available as cash equivalents within four years from when a Pillar Two Constituent Entity satisfies the conditions for receiving the credit under the laws of the jurisdiction granting the ...
(S)-1,1'-bi-2-naphthol have been designed as new C-2-symmetric chiral phase transfer catalysts and successfully applied to the highly efficient, catalytic enantioselective alkylation of tert-butyl glycinate Schiff base under mild phase transfer conditions to furnish alpha-alkyl-alpha-amino acids ...
Firstly, under the carbon tax, a notable decrease in price volatility occurred, particularly during periods of electricity market stress. Conversely, upon the revocation of such measure, alongside volatility increase, a heightened persistence of high-volatility state also emerged. Consequently, it is ...
unless she or he is under nineteen years old or a full-time student; receive more than one-half of her or his support from the taxpayer; be a citizen or resident of the United States, Mexico, or Canada; and, if married, be unable to file a joint return with her or his spouse. Ea...
New international taxation standard In 2008, the financial crisis enveloped the developed economies, and, amongst others, tax havens were blamed. This led to robust and automatic exchange of information under double tax agreements (DTAs). Base erosion profit shifting (BEPS) was formulated...
Under the “innovation box” regime, income derived from self-developed intellectual property (R&D) is effectively taxed at a rate of 7% (the rate is likely to increase to 9% in 2021). The OECD-modified nexus approach applies, with the result that R&D expenses incurred by an affiliated enti...