With the Annual Tax Act 2009, the German tax legislator has stated that foreign corporations renting domestic real estate would be considered to be generating income from trade and business.

Entities in the international property investment sector will be significantly impacted by the proposed Tax Laws Amendment (Taxation of Financial Arrangements) Bill 2007 (the "Bill").

For many years, an attractive way for overseas investors to hold UK investment property has been through the use of an offshore vehicle. Jersey has seen many such structures which remain attractive today.

FTAs (Free Trade Agreements) support global trade liberalisation and enhance international competitiveness.

In the MYEFO, there are limited changes in FBT and income tax, but there are quite a few changes to superannuation.

Software companies doing business in India have been put on notice by the Indian Income Tax Department following an unexpected outcome in the Income Tax Appellate Tribunal (Microsoft Corporation v. Assistant Director of Income-tax, International Tax Division).

When 2 employees use the same car in the same FBT year, you basically take an average of the use between the employees,.

A recent Full Federal Court decision has confirmed that a community bank was exempt from paying income tax as a community service organisation. The decision is important as it confirms that a properly structured venture between a not for profit organisation and for profit business can be exempt from tax.

The concept of a "going concern" tax exemption for GST purposes can still cause confusion when businesses are sold.

Discussion of the recent AAT decision Hartley and Commissioner of Taxation [2013] AATA 601.

A lot of small businesses fail because they don't plan the tax side of things well enough, so avoid these tax mistakes.

The direction of the proposals is welcome, but there are still unresolved issues since the Government's announcement.

Making investment decisions based on other forecasts is not always the best approach to a long term investment strategy.

The Minister for Immigration and Citizenship, Senator Chris Evans, has announced that Minimum Salary Levels (MSLs) for temporary skilled overseas workers coming to Australia will increase by 3.8 per cent from 1 August 2008.

Discusses the 2 fundamental shifts in the Australian financial reporting regulatory landscape.

With the shift in numerous industries to short-term contracts, many states in Australia have introduced Portable LSL.

Cyber fraud is an emerging area of increasing risk, and deserves to be at the top of every business owner's agenda.

Treasury has released a draft regulations which will impact on the way managed funds calculate their GST liabilities.

There was no good news for individuals this budget and the proposed income tax reductions from 2015 have been deferred.

The Federal Treasurer issued has a Press Release indicating that the Government proposes to increase the Medicare levy.