International Updates
Under the 60-day rule in Cyprus, individuals are considered tax residents of Cyprus and benefit from the island's tax regime.
On December 10 2018, Portugal published Notice 144/2018 in the Official Gazette, announcing the new income tax treaty with Montenegro.
Russian legal entities that make capital gains from the sale of shares are eligible for a 0% tax rate, yet the criteria for satisfying this arrangement may not always be so simple.
Canada's Revenue Agency (CRA) confirmed in a recent technical interpretation (2017-071330117) that Canadian withholding tax can apply to the accrued (but unpaid) interest on a debt owed by a Canadian resident to a non-resident when the debt is assumed by another entity and such an assumption constitutes a "novation" of the debt obligation for purposes of the applicable commercial law.
Sponsored
Sponsored
-
Sponsored by Dhruva AdvisorsIndia's annual budget for 2017-18 was announced on February 1 2017. -
Sponsored by Deloitte MexicoThe Mexican tax authorities may issue rules for implementing the decree.
-
Sponsored by Dhruva AdvisorsThe changes brought about by the Protocol are largely similar to the revised India-Mauritius tax treaty.
Article list (load more 4 col) current tags
