IBFD & Industry News
-
Spotlight on: Place of Effective management NL-SG-St. Maarten (Case Law)
20 Jul 2021 | Insight from the IBFD Asia-Pacific Team In a recent decision, the Dutch Supreme Court ruled on the imposition of Dutch...
-
Indian Income Tax Appellate Tribunal holds for “beneficial ownership” under Black Money Act; mere signature on foreign bank’s account opening form is inadequate
20 Jul 2021 | The Indian State Income Tax Appellate Tribunal (ITAT) rejected Revenue’s appeal and deleted the addition made under the...
-
Indian Income Tax Tribunal extrapolates applicability of OECD TPG example on working-capital adjustment to include supplier/customer advances
09 Jul 2021 | The Indian State Income Tax Appellate Tribunal (ITAT) adjudicates on working-capital adjustment and comparables selection in...
-
Coming soon – The new IBFD website
18 Jun 2021 | IBFD is delighted to announce the upcoming launch of our new corporate website, which will go live this summer. As...
-
Spotlight on South Asian National Budgets
17 Jun 2021 | Insight from the IBFD Asia-Pacific Team In recent weeks, Bangladesh, Nepal and Pakistan have announced their budgets...
-
Indian Appellate Tribunal holds Morgan Stanley’s income from Indian Depository Receipts exempt under art. 22 of India-Mauritius DTAA
09 Jun 2021 | The Indian Income Tax Appellate Tribunal (Appellate Tribunal) allowed the assessee’s (Morgan Stanley Mauritius Co Ltd)...
-
Stockholm University wins 2021 GTTC Universities Project Competition
07 Jun 2021 | The 2021 GTTC Universities Project Competition is now complete! We are proud to announce, after careful evaluation (and a...
-
IBFD teaching at the University of Cape Town
03 Jun 2021 | In continuation of our long-standing cooperation with the University of Cape Town (UCT), we completed the teaching...
-
Indian Income Tax Tribunal rules TP provision inapplicable for divestment of shares, deletes TP adjustment
03 Jun 2021 | The Indian Income Tax Appellate Tribunal deleted a TP adjustment pertaining to the divestment of shares held by the assessee (...
-
Indian Income-Tax Appellate Tribunal Permits Reduction of US Company's Royalty Income Based on APA Signed by Indian AE
19 May 2021 | The Indian Income-tax Appellate Tribunal (ITAT) accepts the assessee [Gemological Institute of America Inc]'s contention...
-
Spotlight on Australia’s Budget for 2021/22
18 May 2021 | Insight from the IBFD Asia-Pacific Team The Treasurer delivered the 2021/22 Federal Budget on 11 May 2021. It emphasizes...
-
7th IBFD Frans Vanistendael Award goes to Prof. Adolfo Martín Jiménez
10 May 2021 | The IBFD Frans Vanistendael Award for International Tax Law was established to promote worldwide excellence in research on...
-
Taxsutra – Indian High Court holds MFN clause in India-Netherlands Protocol applicable from date of OECD membership; Approves lower dividend WHT
04 May 2021 | An Indian state high court set aside withholding tax certificates of 10% and directed Revenue (the Indian income tax department...
-
IBFD Africa Tax Symposium Hosts a Webinar Edition
28 Apr 2021 | Due to COVID restrictions, the 2021 edition of the Africa Tax Symposium will be hosted online. It will take...
-
Taxsutra – Indian IRS Board introduces changes in Master File and country-by- country reporting rules effective 1 April 2021
20 Apr 2021 | The Indian IRS Board (Central Board of Direct Taxes or CBDT) has introduced the Indian Income-tax (9th Amendment) Rules, 2021...