Law which deals with the constitutional, common-law, statutory, tax treaty, and regulatory rules that constitute the law applicable to taxation.
This week, AFCA released its preliminary complaints data for the 2023/24 financial year as well as its finalised schedule for issuing future guidance. A new ASIC instrument was also registered relating to disclosure methods for ETFs and quoted ED securities.
While, like most countries, dividends received by a parent company from its subsidiaries may enjoy certain tax exemptions, various tax laws in Taiwan prevent taxpayers from obtaining undue tax benefits through related-party transactions.
ASIC was busy this week issuing a reminder about upcoming new financial reporting obligations and providing an update about its second successful DDO prosecution.
The ASEAN Free Trade Area (AFTA) represents a significant trade bloc agreement orchestrated by the Association of Southeast Asian Nations (ASEAN). This strategic initiative is focused on bolstering local trade and manufacturing capabilities within the member states while facilitating comprehensive economic integration with both regional and international partners. AFTA’s foundational aim is to create a seamless and competitive economic landscape across the ASEAN region, promoting mutual growth and stability.
Welcome to the latest issue of the KHQ Super Alert. This week the first tranche of Quality of Advice reforms passed Parliament, APRA issued the final updates to SPS 515 and AFCA published its updated rules and guidelines.
The National Superintendency of Customs and Tax Administration (Sunat) has announced new criteria for registration in the Single Taxpayer Registry (RUC) through Superintendency Resolution published in the Official Gazette El Peruano.
Tax issues regarding related-party transactions have always been at the core of tax planning. Various tax laws in Taiwan prevent taxpayers from obtaining undue tax benefits through related-party transactions.
When it comes to transactions involving third parties, Taiwanese tax laws provide some tax exemptions or reductions, but it is also essential to note the recent change regarding real estate transaction.
The Foreign Investment Review Board regime is a critical component of the country’s approach to regulating foreign investments. Recent reforms to this regime reflect the Australian government’s response to the constantly evolving landscapes.
Victorian holiday homeowners will have been paying close attention to the expansion to vacant residential land tax provisions in the Land Tax Act 2005 which come into effect from the 2025 land tax (calendar) year.