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Delhi Tribunal Rules On Pre-amended Mauritius DTAA - Tax Authorities

N the recent MIH India (Mauritius) Limited case, the Delhi Bench of the Income-tax Appellate Tribunal (the "Delhi Tribunal") held that the income earned by way of capital gains by a Mauritius. ....

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Delhi Tribunal Rules On Pre-amended Mauritius DTAA - Tax Authorities

N the recent MIH India (Mauritius) Limited case, the Delhi Bench of the Income-tax Appellate Tribunal (the "Delhi Tribunal") held that the income earned by way of capital gains by a Mauritius. ....

Azadi Bachao Andolan , Blackstone Capitalcase , Multilateral Convention To Implement Tax Treaty , Supreme Court , India Mauritius , Delhi Bench , Income Tax Appellate Tribunal , Contracting State , Central Board , Implement Tax Treaty , Related Measures , Prevent Base Erosion , Multilateral Instrument , Covered Tax Agreement , Delhi Tribunal , Delhi Tribunal Rules On Pre Amended Mauritius Dtaa , Capital Gains Tax , Income Tax , Tax Authorities ,

Africa Tax In Brief - Withholding Tax

On 27 July 2022, the government of Botswana announced that it will reduce the VAT rate from 14% to 12%, effective 1 August 2022, for a period of six months, . ....

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Africa Tax In Brief - Tax - South Africa

On 5 February 2022, Cabo Verde deposited its instrument of ratification for the African Continental Free Trade Area Agreement (AfCFTA), becoming the 41st country to do so. ....

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Canadian Tax Laws: A Review Of 2020 And A Look Ahead To 2021 - Tax

Excise Tax Act (ETA) by virtue
of new powers granted to the Minister under the
Time
Limits and Other Periods Act (COVID-19) (Time Limits
Act), which received royal assent on July 27, 2020.
Statute-Barring Periods
Under the ministerial orders, the period within which the CRA
can issue reassessments was extended by six months or until
December 31, 2020, whichever is earlier, in respect of years or
periods that would otherwise have become statute-barred under the
ITA or ETA on or after May 20, 2020. These ministerial orders are
no longer in force and no further extensions have been
announced.
Relief for Late-Filed Notices of Objection
The one-year time limit for making late-filed objection requests ....

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