Nigeria’s tax performance has long been an anomaly among peer economies. With a tax-to-GDP ratio hovering well below 15 ...

The High Court held that a review cannot be entertained without a clear error or new evidence. Re-arguing the case on merits was found ...

The High Court held that a single notice covering several financial years violates Section 73 of the CGST Act. Each assessment year must be proceeded against independently within its own limitation ...

Learn about tax attributes, which are reductions in tax credits, losses, and property basis when debt cancellation is excluded from taxable income.

There have been significant tax reforms. Now, the task of policy is to harmonise domestic administration with evolving ...

On the trade side, India has entered into free trade agreements (FTA) with several countries, which would require that its ...

Indians earning salary income abroad can claim foreign tax credit even if Form 67 is filed late, as per a recent ITAT Delhi ...

Over the past few years the R&D tax relief schemes have undergone significant change, both in terms of the rules themselves and how HMRC ...

The first hearing on a bill to create a new board to oversee IPS and charter schools drew worries about mayoral control, ...

There's a growing move to end what some call "the orphan tax" and stop states from taking benefit checks from children and ...

The Immovable Rule has become the ultimate insurance policy for the globally wealthy whose financial sources are obscure.