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Indian Supreme Court judgment on income-tax characterisation of software payments

31 March 2021 by Deloitte - India

The Indian Supreme Court (SC), vide its judgment dated 2 March 2021, has decided a two-decade long income-tax litigation in India in relation to whether payments to foreign vendors towards purchase of computer software ought to be characterised as ‘royalty’ or as purchase of goods.

News & Analysis

More tax news for financial institutions in Brazil?

30 March 2021 by Junqueira Ie Advogados - Brazil

In an unprecedented fiscal maneuver, Brazilian Federal Government determined early in March to increase the tax burden on financial institutions, the chemical industry and on the purchase of vehicles by persons with disabilities

News & Analysis

Luxembourg: Recent legal developments in Real Estate

23 March 2021 by DSM Avocats à la Cour - Luxembourg

The recent months have brought a variety of legislative changes impacting the real estate industry in Luxembourg, and further legal initiatives have been announced in draft bills

News & Analysis