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August 2, 2019
While some of the reactions to the Cayman Islands’ introduction of The International Tax Co-operation (Economic Substance) Law, 2018 (Substance Law) have been less than positive, the reality is that the Substance Law is a set of rules that fairly elegantly address OECD requirements for geographically mobile activities to have economic substance ...
August 2, 2019
With a variety of new legislation in the emirates, Louise Bowmaker of Horizons & Co looks at some of the most significant recent and upcoming changes ...
July 17, 2019
The rules are a response to the UAE being put on the EU's blacklist of non-cooperative tax jurisdictions.
May 23, 2019
One of the noteworthy points under Decree 86 is educational association, which is defined as twinning between Vietnamese private kindergartens ...
May 23, 2019
On April 2 the Gambia’s parliament wrote itself into modern African history when it ratified the Africa Continental Free Trade Agreement (AfCFTA) ...
May 15, 2019
Fasken’s team examines important budget 2019 measures — some which made headlines, and others that should not escape notice.
May 8, 2019
The budget contains significant proposals to amend income and excise taxes, while also providing updates on previously announced tax measures and policies.
April 17, 2019
The government has recently promulgated several regulations that are beneficial for M&A transactions ...
March 27, 2019
Plus a rundown of recent decrees and circulars ...
March 13, 2019
Recently, the Supreme Court of Korea upheld a lower court judgment finding that under the Korea-US Income Tax Convention, where a foreign corporation has given a patent licence to a company in Korea ...
April 10, 2018
Canada's 2018 Federal Budget contains significant proposals to amend the Income Tax Act and the Excise Tax Act while also providing updates on previously announced tax measures and policies ...
March 26, 2018
It is important to remember that Africa is not a country but consists of 54 sovereign states and a huge diversity of cultures, customs, languages, ethnic groups and religions ...
March 20, 2018
Asian-mena Counsel: Competition, Thinking, AI, In-House Insights and Updates from across Asia and Africa ....
January 24, 2018
The Bureau of Internal Revenue (BIR) issued Revenue Circular No. 102-2017 clarifying the tax imposed on entities engaged in Philippine offshore gaming operations ...
January 24, 2018
A Designated Zone is required to be a specific fenced area with security measures and Customs controls in place ...