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UNITED KINGDOM: Capital Gains and Residence Case Emphasizes Importance of Record-Keeping

November 18, 2013
UNITED KINGDOM: Capital Gains and Residence Case Emphasizes Importance of Record-Keeping

The First Tier Tribunal (FTT) in the U.K. has recently issued its decision in a case concerning an appeal against assessments issued by HM Revenue & Customs (HMRC) to the appellants for capital gains tax payable for each of the four years ending 5 April 2005. The assessments were issued on the basis that...

Posted in Account, appellants, case, evidence, mr, mrs, rumbelow, Tax, United Kingdom |

BRAZIL: Court Rules on Imposing Social Security Taxation on Stock Options

November 18, 2013
BRAZIL: Court Rules on Imposing Social Security Taxation on Stock Options

A Brazilian court has concluded that a local company (a subsidiary of a Swedish company) is not obligated to collect social security contributions on stock option transactions. The decision was issued by the Tribunal Regional (TRF – 3rd Region – São Paulo ) and can be seen as an important precedent favorable to taxpayers....

Posted in Brazil, carf, Court, decision, decisions, important, Tax, Taxpayers, trf |

CANADA: Status of tax measures from 2013 budget

October 25, 2013
CANADA: Status of tax measures from 2013 budget

October 24: The Department of Finance Canada on 18 October 2013 tabled a “Notice of Ways and Means Motion” (197 pages of draft legislation and 166 pages of explanatory notes) to implement remaining tax measures from the 2013 federal budget, as well as “certain previously announced tax measures.” Excluded measures The following proposed measures,...

Posted in 2013, Canada, Draft, Legislation, means, Measures, Rules, Tax, ways |

CANADA: Status of tax measures from 2013 budget

October 25, 2013
CANADA: Status of tax measures from 2013 budget

October 24: The Department of Finance Canada on 18 October 2013 tabled a “Notice of Ways and Means Motion” (197 pages of draft legislation and 166 pages of explanatory notes) to implement remaining tax measures from the 2013 federal budget, as well as “certain previously announced tax measures.” Excluded measures The following proposed measures,...

Posted in 2013, Canada, Draft, Legislation, means, Measures, Rules, Tax, ways |

Spain: New Law Ushers in Incentives for Individuals Investing in Start-Ups

October 25, 2013
Spain: New Law Ushers in Incentives for Individuals Investing in Start-Ups

In this Flash International Executive Alert we examine the new tax credits for individuals who are Spanish tax residents, which were introduced by recently-approved Spanish Law 14/2013 to support entrepreneurial undertakings.1 The new measures focus on boosting business start-up activities by individuals and aim to encourage and support the internationalization of Spanish business. The...

Posted in Business, Companies, Company, Credit, Income, New, Spain, Spanish, Tax |

Spain: New Law Ushers in Incentives for Individuals Investing in Start-Ups

October 25, 2013
Spain: New Law Ushers in Incentives for Individuals Investing in Start-Ups

In this Flash International Executive Alert we examine the new tax credits for individuals who are Spanish tax residents, which were introduced by recently-approved Spanish Law 14/2013 to support entrepreneurial undertakings.1 The new measures focus on boosting business start-up activities by individuals and aim to encourage and support the internationalization of Spanish business. The...

Posted in Business, Companies, Company, Credit, Income, New, Spain, Spanish, Tax |

France – Required recordkeeping format for computerized tax audits

October 18, 2013
France – Required recordkeeping format for computerized tax audits

October 16:  Concerning tax audits to be conducted by the French tax authorities, taxpayers need to be aware of the electronic format requirements for maintaining a mandatory “file of accounting entries” beginning in 2014. A 28 July 2013 decree defines the appropriate IT format for the “file of accounting entries” and lists the required...

Posted in accounting, audit, entries”, file, France, french, Rules, Tax |

France – Required recordkeeping format for computerized tax audits

October 18, 2013
France – Required recordkeeping format for computerized tax audits

October 16:  Concerning tax audits to be conducted by the French tax authorities, taxpayers need to be aware of the electronic format requirements for maintaining a mandatory “file of accounting entries” beginning in 2014. A 28 July 2013 decree defines the appropriate IT format for the “file of accounting entries” and lists the required...

Posted in audit, entries”, file, France, french, Rules, Tax |

Zambia – Tax proposals in 2014 budget

October 18, 2013
Zambia – Tax proposals in 2014 budget

October 16: Zambia’s 2014 national budget was presented on Friday 11 October 2013. Among the proposed tax changes contained in the budget are measures that would: Introduce a 15% withholding tax on branch profits repatriation (i.e., a 15% withholding tax on profit distributions by Zambian branches to their foreign head offices) Introduce a 0.2%...

Posted in 15, 2013, 2014, Budget, introduce, October, Tax, Zambia |

Zambia – Tax proposals in 2014 budget

October 18, 2013
Zambia – Tax proposals in 2014 budget

October 16: Zambia’s 2014 national budget was presented on Friday 11 October 2013. Among the proposed tax changes contained in the budget are measures that would: Introduce a 15% withholding tax on branch profits repatriation (i.e., a 15% withholding tax on profit distributions by Zambian branches to their foreign head offices) Introduce a 0.2%...

Posted in 15, 2013, 2014, Budget, introduce, October, Tax, Zambia |

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