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News & Analysis

TaxPrime - Q&A

17 August 2021 by Muhamad Fajar Putranto

Muhamad Fajar Putranto provides insight into the current state of affairs in the Indonesian tax space
News & Analysis

TaxPrime - Q&A

17 August 2021 by Muhamad Fajar Putranto

Muhamad Fajar Putranto provides insight into the current state of affairs in the Indonesian tax space
News & Analysis

India: Pillar One and Pillar Two

05 August 2021 by Deloitte

On 5 June 2021, the G7 countries announced a political agreement on Pillar One and Two.
News & Analysis

Brazilian succession planning made easier: advance tax ruling wards off capital gains tax in closed-end investment fund quota gift

29 July 2021 by Junqueira Ie Advogados - Diego Enrico Peñas and David Martins

Brazilian tax authorities have recognized this last June, through Advance Tax Ruling No. 98/2021, that forced heirship advancement, made through the gift of closed-end investment fund quotas, is not considered redemption of investment for tax purposes and, as such, does not trigger income tax when made at cost basis.

News & Analysis

India-UK Free Trade Agreement: The time has come

29 July 2021 by Deloitte - India

Brexit came into effect on 31 January 2020 with the transition period ending on 31 December 2020
News & Analysis

Spotlight on subscription tax: recent challenges and benefits

28 July 2021 by Daniel Rech

Let’s be honest, subscription tax in Luxembourg has never been center stage. Frankly, why would it?
News & Analysis

Spotlight on subscription tax: recent challenges and benefits

28 July 2021 by Daniel Rech

Let’s be honest, subscription tax in Luxembourg has never been center stage. Frankly, why would it?
News & Analysis

Malaysia: Deductibility of Expenses Incurred by a Business in its Restructuring or Retrenchment Exercise

13 July 2021 by Shearn Delamore & Co

Faced with the current Covid-19 pandemic and the consequential economic ramifications, it is inevitable that affected businesses are put under increasing financial strain.
News & Analysis

Malaysia: Deductibility of Expenses Incurred by a Business in its Restructuring or Retrenchment Exercise

13 July 2021 by Shearn Delamore & Co

Faced with the current Covid-19 pandemic and the consequential economic ramifications, it is inevitable that affected businesses are put under increasing financial strain.
News & Analysis

Malaysia: Flextronics Shah Alam Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri [2018] 7 CLJ 487, High Court of Malaya in Shah Alam ― the existence of a domestic remedy does not act as a bar to an application for leave for judicial review

13 July 2021 by Shearn Delamore & Co

The longstanding position of the Inland Revenue Board of Malaysia (“IRB”) in regard to judicial review applications to challenge tax assessments raised by them is that the appeal procedure under section 99 of the Income Tax Act 1967 (“ITA”) is sufficient to address taxpayers’ complaints.
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