International Taxation
Assessee Unaware About Income, Expenses And Tax Law; Canada Tax Court Deletes Gross Negligence Penalty
The Canada Tax Court has deleted the gross negligence penalty against the assessee who was unaware about income, expenses and tax law.The court noted...
Income Tax Electronic Filing System Stands In Clerk’s Place; Last Day For Electronic Filing Ends Where Clerk’s Office Ends: US Tax Court
The US Tax Court has held that as per the rules a paper “must be filed with the Clerk in Washington, D.C., during business...
Taxation Across Borders With Special Emphasis On DTAAs Signed By India
Author: Khushi J PrajapatiA Double Taxation Avoidance Agreement (DTAA) is an international treaty designed to prevent the same income from being taxed in...
State Is Obligated To Grant Foreign Tax Credit To Taxpayer: Sweden Supreme Court
The Sweden Supreme Court found that the provisions for the respective payments from the occupational pension insurance are the same income, that the payments...