Commissioner tightens compliance with SMSF trustees, what are you doing wrong? – Management of funds/REITs

Modern De-SPAC and the Way Forward - Securities

You only need to register or log in to Mondaq.com to print this article. The pension supplement was introduced to ensure that taxpayers have money set aside for their retirement in addition to government support. When paying pension contributions, you have the option of investing your money in: (i) a registered fund where decisions about … Read more

New tax rules for digital nomads in Malta – income tax

Modern De-SPAC and the Way Forward - Securities

December 13, 2023 WH Partners You only need to register or log in to Mondaq.com to print this article. On 7 December 2023, Malta’s Minister of Finance issued the Nomad Residence Permit (Income Tax) Rules 2023. The new rules apply to digital nomads who are resident and working in Malta, as well as … Read more

Telework arrangements: Employer payroll deductions and updated CRA guidance – employee rights/industrial relations

Modern De-SPAC and the Way Forward - Securities

On January 1, 2024, a new Canada Revenue Agency (“CRA“) administrative policy shall enter into force to determine the employee’s province of employment (“)POE“) for purposes of employer payroll deductions. Please refer to the updated administrative policy here. In particular, this new policy provides updated guidance in determining an employee’s POE when a full-time telecommuting … Read more

Moore v. United States – Hand Grenade or Much Ado About Nothing? – Corporate income tax

Modern De-SPAC and the Way Forward - Securities

In December, the nation’s highest court will hear oral arguments to decide whether a taxpayer will owe a tax bill of $14,729, a relatively small amount but given the possibility of seeking $271 billion in taxpayer refunds and challenging Internal Revenue chapters. (IRC) code that affects millions of Americans. In this article we will discuss … Read more

Payroll tax – latest decisions, amnesty and control activity – Tax authorities

Modern De-SPAC and the Way Forward - Securities

October 23, 2023 Before the law You only need to register or log in to Mondaq.com to print this article. Public payroll tax rulings In December 2022, the Queensland Revenue Office issued a public ruling regarding health practitioner payroll tax. The revenue authorities of South Australia, Victoria and New South Wales have since … Read more