Legal briefings from the world's leading law firms
Income Tax
Found 73 legal briefings
The new South African transfer pricing rules - latest developments
More than a year has passed since South Africa announced transfer pricing rules would undergo a substantial redrafting process. In this update, Field Fisher Waterhouse's Jens Brodbeck provides background to the redrafting process, details the latest Section 31 draft and thin capitalisation rules.
Law Firm: ENS (Edward Nathan Sonnenbergs) | Published: 20 December 2011 | Practice Area: Cross-border: Commercial and International Trade
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Nowhere to run: Supreme Court clears confusion over non-residents' tax status
A recent Supreme Court judgment is the latest instalment in a long-running battle between Robert Gaines-Cooper and HMRC. It largely reiterates the Court of Appeal judgment in interpreting HMRC’s guidance on the circumstances in which an individual ceases to be resident in the UK for tax purposes.
Law Firm: Macfarlanes LLP | Published: 24 October 2011 | Practice Area: Capital Gains
An introduction to Chinese tax
This briefing from Wragges serves as a general summary of Chinese tax regulations. The guide starts by outlining the authorities responsible for collecting tax before detailing the different types of tax involved, how they are paid and what happens if you don't pay your taxes.
Law Firm: Wragge & Co | Published: 03 October 2011 | Practice Area: Enforcement and Regulation
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A guide to giving - the tax efficient way
This guide from Macfarlanes runs through the most tax-efficient ways for companies or individuals to give to charities in the UK and abroad. Guidance on Gift Aid and chattels is provided as well as overviews on how to set up a new charity and the potential pitfalls of doing so.
Law Firm: Macfarlanes LLP | Published: 25 August 2011 | Practice Area: Income Tax
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End of the rainbow: changes to the EU Savings Tax Regime in the BVI
This briefing provides details on a new BVI directive which taxes savings income in the form of interest payments for the last six tax years. The directive is designed to facilitate the exchange of information on individuals’ savings income between the tax authorities of EU Member States.
Law Firm: Harneys | Published: 22 August 2011 | Practice Area: Income Tax
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Russia's transfer pricing rules: changes to the country's Tax Code set to come into force
On 22 July 2011, a new Russian federal law was published which makes extensive amendments to the Russian Tax Code with regard to transfer pricing rules. Such amendments are due to come into force on 1 January 2012. In this briefing, Pepeliaev looks at the consequences of the amendments.
Law Firm: Pepeliaev Group | Published: 09 August 2011 | Practice Area: Corporation Tax
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Coming out in the wash – laundry detergent price fixing and other recent competition law developments
This round-up of developments in EU and UK competition law discusses the impact of the European Commission decision to fine Unilever and Procter & Gamble a total of €315 million following price fixing in relation to washing powder. It also discusses the €10.2m fine on Visa for excluding rivals.
Law Firm: LG | Published: 13 July 2011 | Practice Area: EU Competition Law
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Understanding personal tax in the UK
Individuals in the UK are subject to three main categories of direct tax: income tax, capital gains tax and inheritance tax. This briefing from LG explains each type, and gives examples of how they would be applied in different situations.
Law Firm: LG | Published: 11 July 2011 | Practice Area: Capital Gains
Rating: 3 people found this useful
Working in China? What you need to know about the shake up of income tax rules
In this edition of China Tax Monthly, Baker & McKenzie discusses several recent tax developments in China, including upcoming changes to the Individual Income Tax law (IIT), specifically including substantive changes that the IIT regime will undergo in the coming months
Law Firm: Baker & McKenzie | Published: 15 June 2011 | Practice Area: Employment Tax
Tax disputes gradually becoming a reality in China
Recent events in China seem to point to a potential trend for more tax litigation. Even if at a very nascent stage of development Baker & McKenzie argues that tax litigation may finally become a concept that is relevant in China tax.
Law Firm: Baker & McKenzie | Published: 18 April 2011 | Practice Area: Litigation
Rating: 1 person found this useful
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