|
Date |
Title |
29/03/2007
 (103 KB) |
CST amendments and important Entry tax judgments |
29/03/2007
(118 KB) |
AAR Ruling - Indian Transfer Pricing provisions will not apply in the absence of liability to pay tax in India |
23/03/2007
(119 KB) |
SEZ (Second Amendment) Rules, 2007 |
23/03/2007
(103 KB) |
European Court of Justice Decision on Belgian tax |
15/03/2007
(64 KB) |
U.K. Announces New Immigration Fees |
15/03/2007
(60 KB) |
New Immigration and Work Permit Rules Take Effect in Ireland |
28/02/2007
(2,482 KB) |
Tax
Alert - February 2007 |
26/02/2007
(126 KB) |
Forms
for applying for fresh provident fund recognition notified
– Exemption to a “Recognised Provident
Fund” may be withdrawn unless recognition renewed |
02/02/2007
(148 KB) |
China
Alert - Issue 4,Tax and regulatory developments |
01/02/2007
(136 KB) |
China
Alert - Issue 3,Tax and regulatory developments |
09/02/2007
(249 KB) |
Tax
Alert - January 2007 |
24/01/2007
(110 KB) |
Changes in Customs Tariff |
24/01/2007
(247 KB) |
Magnitude of the transaction does not change the status
of the taxpayer from an investor to a trader in shares |
18/01/2007
(125 KB) |
Profits arising from the sale of portfolio investments
in India by FII /sub-account is capital gains |
12/01/2007
(103 KB) |
Finland Update On Tax, Social Security Rates and Filing
Returns for 2007 |
12/01/2007
(145 KB) |
Profits arising from offshore supply of equipments and
offshore services by foreign companies are not taxable
in India |
11/01/2007
(121 KB) |
Revised guidelines issued for address proof in application
for PAN by foreign non-individual persons outside India |
02/01/2007
(1934 KB) |
Tax
Alert - December 2006 |
20/12/2006
(116 KB) |
Government clarifies that service tax is not leviable
on statutory fees collected by sovereign / public authorities |
12/12/2006
(73 KB) |
Euro Tax Flash - Issue 42 |
06/12/2006
(61 KB) |
Consultation invited on the EU prospectus directive |
06/12/2006
(136 KB) |
Payment for data processing by using mainframe computer
is not taxable as ‘royalty’ income |
04/12/2006
(129 KB) |
RBI issues a second draft circular on “Financial
Regulation of Systemically Important Non-Banking Financial
Companies (NBFCs) and Banks’ relationship with
them” |
30/11/2006
(99 KB) |
Payment for right to use of internet-based software
to a foreign company is royalty and fees for technical/included
services |
29/11/2006
(127 KB) |
Reimbursement of salary cost to foreign company for
assigning employees for Indian operations is taxable
as ‘fees |
10/11/2006
(64 KB) |
Norway announces 2007 budget |
09/11/2006
(153 KB) |
RBI issues guidelines on outsourcing by banks |
07/11/2006
(129 KB) |
RBI issues a draft circular on “Financial Regulation
of Systemically Important Non-Banking Financial Companies
(NBFCs) and Banks’ relationship with them” |
06/11/2006
(156 KB) |
RBI
presents Mid-term Review of Annual Policy for the Year
2006-07 |
20/10/2006
(70 KB) |
New Law decree in Italy Alters Tax Regime for Stock
Options |
16/10/2006
(114 KB) |
Guidelines issued for allotment of PAN to non-residents |
13/10/2006
(45 KB) |
Switzerland has new rules for foreign nationals |
12/10/2006
(161 KB) |
CBDT clarifies certain issues regarding filing of e-return
for Assessment Year 2006-07 |
10/10/2006
(168 KB) |
Report of the Committee on Fuller Capital Account Convertibility |
06/10/2006
(131 KB) |
Tax Residence Certificate |
05/10/2006
(133 KB) |
Expenditure incurred on the issue of bonus shares is
revenue in nature |
29/09/2006
(122 KB) |
Mandatory Requirement of PAN - Extension of deadline |
21/09/2006
(121 KB) |
A non-resident employer is liable to pay Fringe Benefit
Tax even if it does not pay income-tax in India |
18/09/2006
(126 KB) |
Euro Tax Flash - Advocate General’s Opinion in
ECJ Oy AA Case (C-231/05) |
15/09/2006
(120 KB) |
SEBI widens the scope of international entities that
can invest in stock market as FIIs |
12/09/2006
(118 KB) |
Euro Tax Flash - Cadbury Schweppes' Case |
08/09/2006
(130 KB) |
Tax needs to be deducted while making payment for purchase
of software from a non-resident company |
08/09/2006
(118 KB) |
RBI prescribes additional conditions for ODI by Regulated
Entities in the Financial Sector |
25/08/2006
(46 KB) |
U.S., Germany correct typographical errors in recent
protocol |
25/08/2006
(116 KB) |
New Enhancements Aim To Make 'Malaysia My Second Home
Programme' More Appealing |
24/08/2006
(115 KB) |
Executives need not be unemployed to avail the benefit
of non-residential status while leaving India for employment
outside India |
22/08/2006
 (15 KB) |
California Supreme Court Addresses Tax Implications
of Short-Term Security Redemptions, Stock Repurchase
Agreements, and Research Credits |
22/08/2006
(156 KB) |
Tax Audit Report amended |
22/08/2006
(142 KB) |
Transponder services provided by foreign satellite companies
are not taxable as 'Royalties' or 'Fees for included
services' in India |
22/08/2006
(117 KB) |
PIL filed in Supreme Court challenging the constitutional
validity of Indian Tax Treaties |
18/08/2006
(118 KB) |
Amendments to the Special Economic Zones Rules, 2006 |
17/08/2006
(74 KB) |
Australia Developments: Federal Legislative, Treaties,
And Victoria Budget |
11/08/2006
(120 KB) |
Guidelines issued for Capital Protection Oriented Scheme
and enhancement of fees payable by Mutual Funds |
08/08/2006
(125 KB) |
AAR Rulings on Section 115JB of the Act |
01/08/2006
(126 KB) |
Government notifies bank term deposit scheme |
31/07/2006
(117 KB) |
CST reimbursement allowed for ITES/ BPO/ STP units |
31/07/2006
(118 KB) |
Protocol amending the DTAA between India and Japan comes
into force |
28/07/2006
(96 KB) |
Euro
Tax Flash - EU Commission’s actions to end discriminatory
taxation of inbound and outbound dividends, interest
and royalty payments |
27/07/2006
(52 KB) |
U. K. updates on Tax Treaty Developments |
25/07/2006
(116 KB) |
Bank's
capital raising options |
25/07/2006
(111 KB) |
New
Forms notified and Due date extended |
24/07/2006
(118 KB) |
CBDT
expresses its views on the deductibility of interest
paid to financial institutions under section 43B of
the Act |
20/07/2006
(118 KB) |
Bare
boat hire charges paid for the use of a ship are to
be treated as 'royalty' |
19/07/2006
(116 KB) |
AAR
Rulings on commission paid to non- resident agent |
17/07/2006
(151 KB) |
The
Taxation Laws (Amendment) Act, 2006 – Amendments
relating to Income- tax |
14/07/2006
(108 KB) |
Clarification
on the FDI Policy with regard to Agriculture and Plantation
sector |
12/07/2006
(125 KB) |
Euro
Tax Flash Italy – 2006 Tax News (The emergency
supplementary “mini-budget”) |
04/07/2006
(120 KB) |
Euro
Tax Flash |
31/06/2006
(145 KB) |
General
tax update for financial institutions in Asia Pacific,
June 2006, Issue 20 |
26/06/2006
(120 KB) |
SEBI
Board approves guidelines for Real Estate Mutual Funds
and changes in Venture Capital Fund lock - in period
for IPOs |
20/06/2006
(45 KB) |
Malaysia
relaxes Transitional Arrangements for Taxation of ESOS |
09/06/2006
(161 KB) |
Mauritius
Budget Highlights 2006 |
01/06/2006
(164 KB) |
Japan
Tax Newsletter, June 2006 |
19/05/2006
(120 KB) |
Guidelines
for notification of zero coupon bonds. |
19/05/2006
(114 KB) |
Guidelines
for “Qualified Institutions Placement” - Amendments
to SEBI (Disclosure and Investor
Protection) {DIP} Guidelines, 2000. |
17/05/2006
(51 KB) |
UK
tax authority clarifies notification obligations imposed
on certain non-UK pension schemes |
17/05/2006
(124 KB) |
Distinction
between shares held as stock-in-trade and shares held
as investment - Tests For |
08/05/2006
(109 KB) |
Long-term
capital loss can be set off against short-term capital
gains without disturbing the long-term capital gains,
for the assessment years 1988-89 to 2002-03 |
03/05/2006
(109 KB) |
Euro
Tax Flash - Cadbury Schweppes Case (C-196/04) |
26/04/2006
(114 KB) |
Service
Tax Update - New services liable to tax from 1 May 2006 |
21/04/2006
(114 KB) |
Taxpayer
working in US is resident in Canada, affirms Canada’s
federal court of appeal |
13/04/2006
(43 KB) |
US
SEC proposes reporting more data on executive compensation
including perquisites |
13/04/2006
(58 KB) |
Singapore
tax authority clarifies tax treatment of travel-related
benefits |
12/04/2006
(43 KB) |
US
Court says US Citizen who was expatriate in Germany
must pay US Income tax |
10/04/2006
(100 KB) |
Highlights
of Annual Supplement 2006 to the Foreign Trade Policy
- 2004-2009 |
10/04/2006
(55 KB) |
US
Senate approves treaty, protocols: France, Sweden, Bangladesh |
04/04/2006
(114 KB) |
Consideration
paid to a Non-resident interior designer having no Permanent
Establishment in India, for
sale of customized designs is not Royalty and hence
the Indian buyer is not liable to withhold tax from
the
payment for the purchase of these designs. |
04/04/2006
(124 KB) |
A
Liaison Office (‘LO’) carrying on preparatory
and auxiliary activities, independent agents and software
used for facilitation of a Non-residents’ business
held not to constitute a Permanent Establishment (‘PE’)
of such Non-Resident in India. |
01/04/2006
(448 KB) |
MESA
Tax Newsletter |
07/03/2006
(45 KB) |
U.
K and Swiss governments agree protocol to 1977 tax treaty |
03/03/2006
(63 KB) |
Hong
kong’s 2006-07 budget contains modest proposals
for salaries tax |
02/03/2006
(64 KB) |
Malaysia’s
tax authority issues public ruling on tax borne by employers |
March 2006
(123 KB) |
General
tax update for financial institutions in Asia Pacific |
07/02/2006
(58 KB) |
Finland
ushers in changes in procedures and tax return filing
deadlines |
24/02/2006
(141 KB) |
Deputation
of employees to an Indian BPO entity constitutes a Service
PE in India but if such BPO entity is remunerated at
arm's length, no further income can be attributable
to the said PE |
23/02/2006
(85 KB) |
Euro
Tax Flash on ECJ 'Ritter-Coulais' Case (C-265/04) |
17/02/2006
(69 KB) |
Australian
government tables bill on tax measures affecting temporary
residents |
01/02/2006
(127 KB) |
Actual
payment of income- tax in a country not a pre-requisite
for claim of treaty benefits |
25/01/2006
(245 KB) |
Opening
up of the Retail Sector to Foreign Direct Investment
(‘FDI’) and further relaxation in FDI regulations |
23/01/2006
(129 KB) |
Taxation
of income /Withholding tax obligations of a Foreign
Telecasting Company |
27/01/2006
(79 KB) |
Italy
tax developments: finance law 2006, charitable donations,
information exchange |
27/01/2006
(67 KB) |
Hungary
tax developments: tax rates, credits and reliefs, benefits,
compliance, and treaties |
23/01/2006
(68 KB) |
Egypt
has new salary tax |
11/01/2006
(61 KB) |
Malta
modifies income tax act to subject certain income to
15-percent rate |
29/12/2005
(247 KB) |
Sale
of a copyrighted product, by a non-resident seller to
an Indian buyer, does not give rise to taxable income
in the absence of a Permanent Establishment in India |
28/12/2005
(257 KB) |
A
pension trust, not subject to tax in the USA, is not
entitled to the benefits of the India-USA DTAA |
