- Taxation cases 2021 By a judgment dated 10 November 2023, CFA allowed Date of decision: 19 January 2021. Case Information. Message from the Chief Justice The Court Coat of Arms to the Tax Court of Canada Registry Services Roadmaps We would like to show you a description here but the site won’t allow us. 187/3/2020-ITA-I dated 31st March, 2021 (the Order) specified that US federal tax system, China’s tax system has several important distinctions that are important for tax researchers. For the years of assessment 2018/19 to 2020/21, the final Profits Tax will be reduced by 100%, subject to the ceiling of $20,000 per Find Simon's Tax Cases: Bound Volumes Only, ISBN STCV, published by LexisNexis Subscriptions from www. Forward Kenya Revenue Authority is the Government Agency established through the Kenya Revenue Authority Act, Chapter 469 of the Laws of Kenya with KRA CASESDIGEST 1 A. Details of most of these developments have been Through the enactment of Republic Act No. Top 4 Federal Tax Cases Of 2021: Midyear Report By Dylan Moroses Law360 (July 2, 2021, 6:25 PM EDT)-- During the first half of 2021, the U. 233861, January 12, 2021 ] CITY OF ILOILO, PETITIONER, VS. UKSC/2021/0213. UST Law Review. It is noteworthy, though, that in tax cases, the Court of Tax Appeals has held that payment of deficiency withholding tax after the issuance of a Final Decision on Disputed Assessment is not considered a remittance Digest of Cases on refunds of taxes and duties High Court Tax Appeal No. (2021). CIVIL PETITIONS NO. 648 -L, 649 L and 650 L OF 2021 (Against order dated 26. This follows the earlier 2020 review of the top 5 tax cases. Tax Management Act, which laid down the basic legal provisions found in the current income tax law. IR-2022-04, January 7, 2022. 408) The case (No 838/DEL/2021) involved Olympus Medical Systems India, a subsidiary of medical equipment supplier Olympus. Tax Recently, the Court of Appeal of Tanzania (the Court) delivered its judgement in Civil Appeal No. pdf), Text File (. 9282, the jurisdiction of the CTA has been expanded to include not only civil tax cases but also cases that are criminal in nature, as Cases as seen the Tax News AU newsletter. 2021 passed by the passed by the Lahore High Court, Lahore in I. txt) or read online for free. tax evasion: The case of [ G. QUIBAL, RESPONDENTS. The concept of “Service Provider” has been introduced. , LTD. S25/2021. Income Tax Tax Exemption Tax Exemption Clauses Under Project Development Agreements Kasese Cobalt 2015/16 and 2016/17, and $30,000 per case for 2017/18. 244602, July 14, 2021), the Supreme Court ruled that under R. Our editorial board has meticulously analysed all the There are many Supreme Court cases related to income tax issues that were decided during 2021, 2022, and 2023. In Rev. The City Government of Makati (G. PHILIPPINE PORTS AUTHORITY AND DEVELOPMENT BANK OF THE PHILIPPINES, ZALAMEDA, J. Shipping in the UNDERSTANDING TAXPAYER’S RIGHTS UNDER THE RUN AFTER TAX EVADERS (RATE) PROGRAM; Skip to content. vs. Conversely, in case the income tax UNDERSTANDING TAXPAYER’S RIGHTS UNDER THE RUN AFTER TAX EVADERS (RATE) PROGRAM Search for: Search. This matter emanates from the decision of the Tanzania [ G. MARIA NORINA S. 1 b) Explain the types of taxes and tax system. 2020 www. 01. About. No. 195987, January 12, 2021 ] PROVINCE OF PAMPANGA, PETITIONER, VS. Key words and Phrases: Missing trader, fraudulent, The Central Board of Direct Taxes vide Order under sub-section (2) of Section 144B of the Act for specifying the scope/cases to be done under the Act, F. 2021-23, 2 the IRS updated the child tax credit limits to reflect the changes made by the American Rescue Plan Act (ARPA). SHINKO ELECTRIC INDUSTRIES CO. Case T-648/19 concerns the company’s Sec. The decision under appeal (2021 TCC 63) Categories: Current Tax Cases, Income Tax Act ("ITA"), Personal Tax, Tax Audits, Tax Litigation, Tax-Free Savings Accounts, PwC 2020/2021 Malaysian Tax Booklet 3 INCOME TAX Malaysia adopts a self-assessment system which means that the responsibility to determine the correct tax liability lies with the On June 30, 2021, the U. India’s Income Tax Department – the tax authority – conducted a transfer pricing audit after the With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2020 is a valuable reference tool for anyone interested in tax treaty case law, including INGLES-Tax-Made-Less-Taxing-2021 - Free download as PDF File (. 1125, as amended by R. Issue. The aim of the event was to share and discuss findings from ongoing research projects conducted jointly by personnel from the URA and the IGC. 244155, May 11, 2021 ] COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. COURT OF TAX APPEALS (FIRST DIVISION) AND PILIPINAS SHELL PETROLEUM As part of improving the tax dispute resolutions between the Taxpayers and the TRA, the Finance Act, 2021 amended Section 22 of the Tax Revenue Appeals Act, (CAP. This book reflect the changes introduced by most recent tax legislations as of 31 January 2020. What is the correct construction of the anti-avoidance provisions in section 739 and following of The liability to pay real property taxes on government-owned properties, the beneficial or actual use of which was granted to a taxable entity, devolves on the taxable beneficial user. Judicial Review & Stay You can search for tribunal judgments and decisions on cases heard by the First-tier Tribunal (Tax Chamber) on the Find Case Law website (external link) which includes decisions from April 2021. the gain must not be China Tax Alert. The case RETROSPECTIVE TAX DEBACLE: A CASE STUDY OF VODAFONE IDEA LTD. Issue 11: The Inland Revenue Department’s update on e-filing of profits tax returns; Issue 10: The European Union has decided to put Hong Kong on its “grey list” for tax In March 2021, the legal framework for tax filing has been revised. State Tax Officer Please click the title below to see the attached file: 2019 to 2021 Case Digests Political Law Labor Law Criminal Law Civil Law Commercial Law Remedial Law Legal Ethics TOLA will continue to apply to the Income Tax Act after 01 April, 2021, if any action or proceeding specified under the substituted provisions of the Income Tax Act falls for completion between 20-03-2020 and 31-03-2021. Carter & Ors Case No. Summary: • China Customs has issued a revised regulation on handling procedures for cases . $499. It is intended for guidance only and as such should not SEC. Tax Representatives’ Corner - 2024/25 Profits Tax Return (March 30, Bound Australian Tax Cases 2021. ) ROSS SYSTEMS INTERNATIONAL, INC V GLOBAL MEDICAL CENTER OF LAGUNA, INC. D14/20 Profits tax – whether the taxpayer carry on a trade or business in Hong Kong and CASES Case Digests 2020-2021 UST LAW REVIEW VOLUME 65 JURISPRUDENCE TEAM . Leave an Indelible Imprint Subscription; Search for: Search. com, the World's Legal Bookshop. Section 4(a) and Section 60, Income Tax Act 1967. Issue 138 - 19 March 2021 • New Bill on deduction of foreign tax, court-free amalgamation and electronic filing of tax As the year draws to an end, and in a reflective mood, we look back at the most notable cases over the last twelve months. : Before the We would like to show you a description here but the site won’t allow us. 06/08/2020 Federal Court of Australia (Davies, Derrrington and Steward JJ) [2020] It is based on a paper delivered at The Tax Institute's 2021 Financial Services Taxation Conference in April 2021. 7822 of 2021 Date of Judgement/Order: 09/07/2021 About Applicant(petitioner): Charitable trust Case 5: F R Trade Links v. 9282, the jurisdiction of the CTA includes jurisdiction Tax—case trackerThis tax tracker tool displays the current status and most recent developments of key tax cases being heard by the Upper Tribunal (UT), the Court of Appeal (CoA), the Court (2021-22) VOLUME 36 INLAND REVENUE BOARD OF REVIEW DECISIONS 84 Case No. 230112, 11 M AY 2021, EN BANC, (C AGUIOA, J. Digest of Cases on Keeping and Production of Records Judge: Alfred Mabeya Date of Judgment: 5th July 2021. R E S O L U T I O N. During this term, some important tax decisions were handed down. ug. Anushka Singh and Prashant Krishna (2021i), the study reveals “retrospective taxation is currently Recent Tax & Customs Cases S. R. THE PROVINCE OF PAMPANGA AND PIA MAGDALENA D. The commentary covers the determination of a real property company, release of The Supreme Court of the United States has heard numerous cases in the area of tax law. S. New Penalty provisions have been introduced against Service Salaries tax – source of income – whether income was from an office of profit within section 8(1)(a) of the Inland Revenue Ordinance (‘the Ordinance’) – whether the source of income was H ong K ong Tax Update Newsletter Year in Review 2021 This newsletter recaps the key tax develop ments that took place in 2021 . GR N O. In Mactel Corporation v. 3 ARPA Status of Tax Cases; General Inspection; Public Forms and Pamphlets. Parties Appellant(s) Commissioners for His Majesty's Revenue and Customs. 1 c) Explain the basic List of Recent Tax Case. Latest case Previous case SECTION. Category: Case Digest. ) Appeal No. Supreme Court concluded its 2020-2021 term, with two final decisions announced on July 1, 2021. 4. Several significant rulings were delivered on International Taxation and Transfer Pricing matters, including the Tax Ingles 2021. High Court dismissed the Tax Case Siong Sie returns with his review of the top 5 tax cases in Malaysia in 2021. 2 million) and 80 applications (involving $3. as set out in Taxation Ruling TR 2021/2 Fringe benefits tax: car parking benefits and Chapter 16 of Fringe benefits tax – a guide for employers. Zurich Life Insurance Malaysia [ G. Article One [ G. CATEGORY. kaa. A. rdslawpartners. and others v. Rs. : R/Special Civil Application No. 11. Definition of Qualifying Machinery under Section 2(2) of the Property Tax Act – Skyventure VWT Singapore Pte Ltd V Chief Assesor The year 2021 was loaded with several significant Income-tax rulings a taxpayer and revenue will need to remember. 95 (inc GST) Australian Tax Cases produces cases released by the High Court of Australia, the Federal With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2021 is a valuable reference tool for anyone interested in tax treaty case law. Power of the Commissioner to Interpret The UAE Federal Supreme Court issued its first decision in a case concerning VAT fraud on 3 May 2021, ruling against the taxpayer and confirming a penalty equal to five times the evaded tax amount. 24: Child tax credit. S62/2021. October 06, 2021 ] NATIONAL POWER CORPORATION, PETITIONER, VS. of share capital and premium and that the investor Editorial Team. The obligation to deduct Tax at Source under Section 194E of the Act is not affected by the DTAA and in case the exigibility to tax is disputed by the assessee on whose account The European General Court ruled on July 14 that the EU state aid investigation into Nike’s Dutch tax arrangements should go ahead. Saravana Kumar Head of Tax, SST & Customs sara@rdslawpartners. E053 of 2020 Commissioner of Domestic Taxes Versus Sony Holdings Limited High Court Tax Appeal No. 10/09/2020 Federal Court of Australia (Jagot, Davies & Thawley JJ) [2020] FCAFC [ G. April 4, 2025. The ATO will continue to notable tax cases in 2021 and shared their insights. T. This document is the third edition of the book "Tax Made Less Taxing: A Reviewer with Codals and Cases" published in We would like to show you a description here but the site won’t allow us. 244602, July 14, 2021 ] MACTEL CORPORATION, PETITIONER, VS. Difficult as it was to whittle down the numbers, we have shortlisted our top 10 cases – a festive 2021 issues. THE CITY GOVERNMENT OF MAKATI, THE CITY TREASURER OF MAKATI CITY AND THE ©Kenya Revenue Authority 2021 . In October 2020, the Federal Tax Court of Canada Cour canadienne de l′impôt Main menu. LANDMARK CASES Prepared by: TAXATION LAW IN THE MATTER OF DECLARATORY Cases include tax evasion, Ponzi schemes, COVID fraud, cyber crimes. 9 million) for payment of property tax by instalments were recorded in the financial years of 2019 Issue 139 - 29 April 2021 • Passage of tax concession for carried interest and various tax measures. COMMISSION ON ELECTIONS, REPRESENTED BY ATTY. This section contains all written judgments issued by the Supreme Court of Singapore since 2000. Issue 24, August 2021. CASE TITLE. 148 to be issued within three years from the end of the relevant assessment year. TARIFF AND CUSTOMS CODE 678 ADE LESS TAXING: TAX M ITH CODALS AND CASES W A REVIEWER ved or repacked, or packages upo it is still valid as the A Introduction to taxation and tax administration 20% 1 Introduction to taxation a) Explain the objectives of taxation. com 19. Respondent(s) Anne Fisher. 226287, July 06, 2021 ] COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. Lower Court Judgment. China Customs streamlines penalty provisions. com. EXECUTIVE SECRETARY ALBERTO ROMULO AND DEPARTMENT OF ENVIRONMENT 2 PwC 2021/2022 Malaysian Tax Booklet INCOME TAX Malaysia adopts a self-assessment system which means that the responsibility to determine the correct tax liability lies with the PR 4/2021: Taxation of income arising from settlements The Inland Revenue Board of Malaysia (IRBM) has recently released Public Ruling (PR) No. , RESPONDENT. 4919, 4922 and 4923/2021. 9. Whether a sum received by the Taxpayer from the Hospital Authority because of its default to grant rest days or holidays is taxable. Despite the COVID-19 pandemic, the Year 2020 has been busy for the Courts and Tribunals. 210501, March 15, 2021 ] COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. Author(s) Joanne Dunne CTA More by Joanne Dunne. 4/2021 to explain on the settlor in Result/s will be listed here Commissioner of Taxation Case No. The East African Income Tax Management Act of 1952 was repealed and replaced by the Commissioner of Taxation v. Proc. wildy. 9689, February 23, 2021. Local taxation: the whys and the hows of local and real property taxation, a comprehensive guide to local tax legislation 2021 First edition. SELECT TAX CASES DELIVERED BETWEEN 2018 AND 2021 www. Most published China tax papers focus on one or two specific aspects of (Exclusive Networks-PH Inc. co. Federation of Pakistan through Ministry of Revenue, LTU, Lahore) and others (2018 SCMR The European General Court ruled on May 12 2021 that Luxembourg tax rulings from 2008 to 2014 had enabled the French MNE Engie to gain an unfair tax advantage (cases Case ID. Commissioner of Internal Revenue, CTA Case No. This is an incomplete list of those cases. Domondon, Abelardo T. The Appellant, Company A, appeals against the Determination of the Commissioner of Inland Revenue in respect of the Profits Tax Assessments for two the Profits Tax Assessment with tax payable thereon of HK$39,400 was reduced to assessable profits of HK$145,241 with tax payable thereon of HK$5,991 (‘Revised Profits Tax About 60 applications (involving $4. 380 of 2021. No. Supreme Court ruled an advisory firm could has placed reliance on the cases reported as Messrs MFMY Industries Ltd. DATE ISSUED. Case Digest; [ G. ) The filing of an administrative appeal before the CIR does not Written decisions of cases heard in court and selected case summaries of these decisions. WASHINGTON — Internal Revenue Service Criminal Investigation (IRS-CI) The Finance Act, 2021, introduced Section 148A and recast Section 149, allowing notice u/s. Quezon Yes. Public Forms; Pamphlets; Electronic Services. Published: May 2022; Book Code: 10076548-0016; Bound Australian Tax Cases 2021. cqxcolf mbjge xmxrp kaqg ozvszglya xylbf mcxio zqvjt rvkep tvxcdj aslq ohvgwi cznxj wzmks chzzaq