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Corporate Tax

07 December 2018
Amit Kumar Sarkar Do liaison offices have to pay GST?

India - BDO in India

The Advance Ruling Authority (ARA) was constituted under Indian goods and services tax law and entrusted with the responsibility of answering questions regarding the applicability of tax, the admissibility of input tax credit, the classification of goods and services and the eligibility to receive the exemption. While an ARA ruling is binding only on the taxpayer that raises the question, it carries persuasive value in identical situations.

Author: Amit Kumar Sarkar
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Jessica Carr Is the Office of the Tax Ombud doing its job?

South Africa - Cliffe Dekker Hofmeyr

Since its establishment in October 2013, the Office of the Tax Ombud (OTO) has been expected to enhance South Africa's tax administration system. Although the OTO has proven its value to the industry and taxpayers alike by resolving complaints, securing large refunds and launching much-anticipated investigations, its greatest challenge continues to be proving that it is equipped and has the capacity to go toe-to-toe with the South African Revenue Service.

Author: Jessica Carr
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Andrew Roberson IRS real-time audit programme: further developments

USA - McDermott Will & Emery

The Internal Revenue Service (IRS) Compliance Assurance Process programme is a real-time audit programme that seeks to resolve the tax treatment of all or most return issues before tax returns are filed. Taxpayers and IRS leadership have generally praised it as one of the most successful corporate tax enforcement programmes. However, its fate has been uncertain in recent years given the IRS's shift in the examination process and the agency's dwindling resources.

Authors: Andrew Roberson, Kevin Spencer
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Recent updates

Gigi Nyanin Disallowance of use of assessed loss

South Africa - Cliffe Dekker Hofmeyr

Author: Gigi Nyanin
Pranay Bhatia Transfer pricing update

India - BDO in India

Author: Pranay Bhatia
Maurus Winzap End to rulings on Swiss principal companies and finance branches

Switzerland - Walder Wyss

Author: Maurus Winzap
António Fernandes de Oliveira Taxation of standard software – an overview

Portugal - AFDO-adv

Authors: António Fernandes de Oliveira, Mónica Respício Gonçalves

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