Nikhil Mehta and Gareth Miles review the impact of the decision of the Supreme Court, which held that Indian capital gains tax did not arise on an indirect transfer of shares in an Indian company.
The UK’s proposed Patent Box legislation puts it on course to join a number of European territories that are favourably taxing certain intellectual property (IP) income.
Chris Morgan summarises the decision of the Supreme Court in India in the Vodafone case, plus the US update, the application of the Canadian GAAR in Copthorne v The Queen, new tax measures in France and tax reform proposals in Japan.
The tax information exchange agreement between the UK and the Netherlands in respect of Aruba, signed in November 2010, entered into force on 1 January 2012.
‘NEW DELHI: In a major victory to Vodafone International Holdings, the Supreme Court on Friday set aside the Bombay high court judgement asking the company to pay income tax of Rs 11,000 crore, holding that tax authorities do not have jurisdiction on an overseas transaction.
Whether doctor resident in UK