Tax law cases. International tax law is at a turning point.
Tax law cases 68 worth of deficiency taxes Abstract. Volume contains Cases decided by the Court of Appeal and the Supreme Court of Sri Lanka. Latest case Previous case SECTION. We appreciate your understanding and the opportunity to make things Criminal action as a remedy under Philippine taxation law is a judicial recourse available to the government in enforcing tax laws against individuals and entities accused of violating provisions under the National Internal Revenue Code (NIRC), as amended by Republic Act No. The case is the largest of EU antitrust Legalbitstream offers searchable databases of Federal tax law, including Tax Cases and IRS Materials. darji@kpmg. It explains how cases would be decided today and takes into account important recent changes in the law. A comprehensive, practical reference text to support the study of taxation law. za Deepti Darji Senior Manager Tax Management Services Tel: 27 82 718 9054 Email: deepti. This section asks descriptive questions to establish the status quo of the Court’s (i) jurisprudence; and (ii) jurisdiction relating to tax disputes. TAT/SSZ/025/2022. Courts have sought to clarify many nuances of federal tax laws, especially those related to the qualification, classification, calculation, and timing of income and deductions. IRS Materials include Revenue Rulings, Revenue Procedures, Private Letter Rulings, Treasury Decisions, and more. A Memorandum opinion is issued in a regular case that does not involve a novel legal issue. Hence, in the present case if the tax assessment had been completed before 1962, then Income Tax Act, 1961 would not have been applicable. Tax Court cases (regular, memorandum and summary opinions) as well as the cases published in the American Federal Tax Reports (AFTR), which includes tax cases from all levels of the federal courts (Supreme, Courts of Appeals and A Tax Court Opinion can be cited as legal authority, and the decision can be appealed. CATEGORY. Vide a tax audit, the Revenue issued a notice of assessment and subjected the compensation under Section 4C read with Section 24(1)(aa) of the Income TaxAct • Parliament does not have power to enact laws, for instance Section 4C, that offend the basic The 2022 edition of Australian Taxation Law Cases is a feature-packed resource that includes key new cases and revisions of the commentary. txt) or read book online for free. A petition in another federal tax case deals with the timing for filing partnership petitions with the IRS. The US Supreme Court will hear a case this fall that could transform the way the federal government taxes unrealized gains, and will also consider picking up three more large tax cases for the term that opens next week. Kinds of taxes F. The text includes materials from statutory, administrative and judicial In this seventh edition, particular focus has been given to recent developments in Hong Kong legislation and case law, such as the introduction of a comprehensive transfer pricing regime Courts have sought to clarify many nuances of federal tax laws, especially those related to the qualification, classification, calculation, and timing of income and deductions. The Australian case citators are also listed here as they are important research tools for finding cases by topic. The 19 th edition edition of Australian Taxation Law Cases is a feature-packed resource Not all cases that go to court are reported. Judgment Portal Tax Appeal Tribunal. Incorporated Council of Law Reporting for England and Wales (ICLR. In the facts of the present Welcome to the Tax Appeal Tribunal | Building Confidence in Nigeria'a Tax System. 2024-05-08. CASE TITLE. We would like to show you a description here but the site won’t allow us. D14/20 Profits tax – whether the taxpayer carry on a trade or business in Hong Kong and whether its profits were sourced in Hong Kong – sections 14 and 68(9) of the Inland Revenue in respect of the Profits Tax Assessments for the years of assessment 2014/15 and 2015/16. Whether a sum received by the Taxpayer from the Hospital Authority because of its default to grant rest days or holidays is taxable. co. K. Revenue law is one of the most legislation-specific laws and nothing attracts taxation Hong Kong Tax Law: Cases and Materials is a concise and accessible guide to the sources of law relating to the Inland Revenue Ordinance. Tax Law 25 case summaries Name Reference Subtopic; Partington v AG [1869] LR 4 HL 100: Interpretation and avoidance Cases: Mangin v IRC [1971] AC 739: Interpretation and avoidance Cases: Styles v Treasurer of Middle Temple [1903] 4 TC 123 . ESTATE TAX under RA 10963 (Tax Reform for Acceleration and Inclusion Law); Revenue Regulations 2-2003 1. It covers U. fbattorneys. CIT(A) was constrained to pass the order ex-parte, since the assessee could not appear before the Ld. Legalbitstream offers free searchable databases of Federal tax law, including Tax Cases and IRS Materials. Knowing the basic principles of taxation and the associated tax cases, is a prerequisite for effective tax planning. Particular attention is given to the significance Tax cases play a large part in the interpretation of tax legislation since many of the terms mentioned in the Income Tax Act are not defined. The analysis of international tax law case studies provides valuable insights into how legal frameworks impact cross-border transactions and corporate tax obligations. jogee@kpmg. If that was all, I would not hesitate to agree that s 33(3)(b) does not apply here. indicated in the FAN, as in the Fitness By Design case, two (2) due dates indicated in the FANs negate the respondent's demand for payment of the deficiency tax liabilities. com. Hong Kong Tax Law: Cases and Materials (Revised 5th Edition). The text includes materials from statutory, administrative and judicial sources, along with commentary, notes and explanations by the authors aimed at deepening the reader's technical and contextual understanding of the law in a clear and structured manner. The Tribunal's decision would not only impact Partridge Farms Ltd. Halkyard, AJ, VanderWolk, JP & Chow, WS. In this case, the taxpayer claimed that it made a loss of $1,491,309,000 from a The year 2021 was loaded with several significant Income-tax rulings a taxpayer and revenue will need to remember. It includes the date of each case, case number, case title, and sub-topics discussed in the cases related to taxation law. For a one page summary of Tax Cases from 2000 to 2013, click here. v. As a reminder, Freeman Law publishes a clear and concise summary of all Tax Court decisions released for any given week in its weekly edition of “The Tax Court in Brief,” which can be found on our Insights webpage . R & 19 Ors. Discretion by the Income Tax Officer: As stated earlier, the tax assessment was completed in the year 1961. (On Income Tax, Turnover Tax, Stamp Duty and Estate Duty) being a continuation of Reports of Sri Lanka Tax Cases (1972-1997) This is a very professional, thorough and valuable tax law company. Case No. LawCite contains indexed cases and journal articles. CIT(A) for the reasons beyond his control and accordingly prayed that the assessee may be provided with one more opportunity to present his case properly. Simon's Tax Cases (1973 to 1982) comprises full-text law reports of all tax cases decided in the Upper Tribunal (Finance and Tax), the High Court, the Court of Appeal, Court of Session in Tax Law Cases Outline. for applying and interpreting tax treaties in different cases. Our comprehensive suite of resources offers expert practical guidance, the latest news and insights, and in-depth commentary - all at your disposal. Hong Kong Tax Law: Cases and Materials is a concise and accessible introduction to the Inland Revenue Ordinance. Ahuja K. B. It tackles areas of International tax law plays a crucial role in guiding multinational enterprises through complex financial landscapes. UNIVERSITY OF SANTO TOMAS FACULTY OF CIVIL LAW LIST OF CASES Taxation 2 I. The text synthesises hundreds of cases into a single volume and has several features not found in In this case, KASB, a company carrying on plantation business, filed a judicial review application before the High Court to challenge the position taken by the DGIR to subject the gains arising from the realization of KASB’s investments in agricultural land to income tax under the Income Tax Act 1967 (“ITA”) despite the fact that KASB had Law Cases > Tax Law Cases. , Federal Reporter, Federal Supplement, U. 405-406) and index. The spouses were assessed a total of P24,329,405. The year 2024 marked a transformative chapter in India's taxation landscape, with several pivotal rulings under Direct Tax Laws redefining legal interpretations and procedural frameworks. Also the ICLR published case law series including: Weekly Law Reports (WLR), Business Law Reports, The Public After logging in to Checkpoint, this link should take you to the Federal Tax Decisions content within the system. Receipts and Accruals Tax Court Cases; Case Law; CSARS v Cape Consumers (Pty) Ltd CA handed down the judgment on 31 December 2020 and allowed the Commissioner’s application to strike out the Taxpayer’s appeal. ). au/foundations2020 Foundations of Taxation Law 2020 is designed to progressively build your understanding of taxation law, helping you navigate the complex legislation that governs its operation. Definition Taxation Law Case Digests - Free ebook download as Excel Spreadsheet (. Understand legal precedents and navigate tax law confidently. Publication Date: 2023. Hong Kong: LexisNexis, 2009 How to Cite? Select the link below for general books on Australian tax law that provide analysis of relevant legislation, case law and ATO rulings, and cover income tax, superannuation, the goods and services tax, fringe benefits tax and state taxes, as well as the operation of the tax administration system. Two key issues to be determined by the Board are: (1) Whether Company A carried on a trade or business in Hong Kong (1st Issue); and (2) If so, whether Company A’s profits of that trade or Maharashtra State Power Generation Co. The judgments delivered in the Tax Court on this page are arranged per year and then per date of delivery. Enacted in 1913, it says: "Congress shall The South African Institute of Chartered Accountants (SAICA) is the foremost accountancy body in South Africa and one of the leading Institutes in the world. , Ontario, Nova Scotia, federal), by court (e. PHONE: 800-955-2444 CONNECT: Tax Analysts is a tax publisher and does not provide tax advice or preparation services. strydom@kpmg. Australian taxation law cases 2023 : a guide to the leading cases for business, commerce and law students by Kerrie Sadiq The 2023 edition of Australian Taxation Law Cases is a feature-packed resource that includes key new cases and revisions of the commentary. Basic principles 2. , Supreme Court, Appeal Court), and by topic (e. I. What is covered? 1 Statistics of tax cases 2 13 decisions of the Court of Appeal 3 Q&A (FREE of charge!) www. Supreme Court are also unofficially published in two reporters focusing on federal tax cases: RIA's American Federal Tax Reports (AFTR) and CCH's United The Federal Court has dismissed the taxpayer’s appeal in Tabcorp Maxgaming Holdings Limited v Commissioner of Taxation [2025] FCA 115. LawCite is the case citator accessed through AustLII. I am impressed with the entire staff of HKWJ Tax Law #223: Carefully curated Tax Law notes written by high-scoring LLB Law grads. Australian tax handbook. Tax Court. Difficult as it was to whittle down the numbers, we have shortlisted our top 10 cases – a festive buffet of tax administration, VAT, transfer pricing, indirect taxes, and more. Increased tax transparency, the tackling of ‘Base Erosion and Profit Shifting’ (BEPS), the reconstruction of the network of bilateral tax treaties, the renewed discussion about a fair and efficient allocation of taxing rights between states in a global, digitalized economy, and the bold push for minimum corporate taxation are In this Insight, Freeman Law takes a closer look at the top 10 Tax Court cases of 2020. Imprescriptibility of taxes 4. Hong Kong: Lexis Nexis Butterworths, 2009 How to Cite? Description: Includes bibliographical references (p. vs. Cases are compiled together based of jurisdiction (e. It explains how cases would be decided today and takes into account important recent Tax Guidance and Research from Tolley ® Expertly crafted for your business needs, unlock the power of tax intelligence with Tolley. A Memorandum Opinion addresses List of Recent Tax Case. The company claims that it did not carry on a trade or In this case, for example, Dr Wee argues that SPL was a legitimate business concern and established for the bona fide commercial reason of operating a dental clinic. Ltd. Double taxation 5. gr n o. Hong Kong Tax Law: Cases and Materials is a concise and accessible guide to the sources of law relating to the Inland Revenue Ordinance. The text includes materials from statutory, administrative and judicial sources, along with commentary, notes and explanations by the authors aimed at deepening the reader's technical and contextual understanding of the law in a clear and During another occasion, the client had an investment opportunity in a Chinese entity with initial public offering potential. Keysight Technologies Malaysia Sdn Bhd v. 120 of the ITO Ord. How tax litigation works? Tax Revenue Appeals Tribunal (TRAT) Tax Revenue Appeals On August 26, 2008, the Magaan Spouses filed a letter protesting the Formal Letter of Demand. The 2021 edition of Australian Taxation Law Cases is a feature-packed resource that includes key new cases and revisions of the commentary. These landmark judgments, delivered by various courts and tribunals, tackled complex issues ranging from reassessment notices under the new tax regime to Nature of minimum /Double taxation Assessment/Order deemed to be passed by Commissioner under S. Director General of Inland Revenue. xlsx), PDF File (. ) ross systems international, inc v global medical center of laguna, inc. Tax Court, but also district courts throughout the U. 230112, 11 m ay 2021, en banc, (c aguioa, j. Subject: Taxation - Law and legislation - China - Hong Kong - Cases Taxation - Law and legislation - China - Hong Kong: Persistent Identifier: Tax Laws in Tanzania Dr. Law Cases > Tax Law Cases. Ratnabali Suman Anil Sain Rahul FACULTY OF LAW UNIVERSITY OF DELHI, DELHI-110007 January, 2023. The text synthesises hundreds of cases into a single volume and has several features not found in Get more updates on the latest tax cases and gain valuable insights to optimize your tax strategy in India. S. It provides brief summaries of 15 different cases related to issues like VAT and excise taxes, prescriptive periods for filing administrative or judicial claims, tax credits, zero-rated sales, excise taxes on petroleum products, tax credit certificates, appealing tax assessments, presumptions around smuggling, Hong Kong Tax Law: Cases and Materials is a concise and accessible introduction to the Inland Revenue Ordinance. ross systems international, inc . Abel Mwiburi www. VI Term Paper – LB – 604 – Principles of Taxation Laws Prescribed Legislation : Print ISBN: 9789888764259. The lex lata of tax disputes before the ICJ. As tax law is constantly changing, make sure you This document summarizes recent Philippine tax law cases and rulings. You can purchase the publication by: (a) calling the Publications Sales Section of Information Services Department (ISD) at 2537 1910 (b) Australian Taxation Law Cases 19 th edition enhances tax teaching and provides a valuable learning tool for all tax students. We filtered through 100's of applicants to select only the best Tax Law notes All decisions regarding refunds remain at the sole discretion of Oxbridge Notes, evaluated on a case-by-case basis. TRATRIX ENGINEERING LIMITED -VS- FEDERAL INLAND Take notes as you read a judgment using our Virtual Legal Assistant and get email alerts whenever a new judgment matches your query (Query Alert Service). POPHAM WALTER ODUSOTE LIMITED (PWO) -VS- BAYELSA STATE B. Danske Bank A/S v Skatteverket (Case C 812/19) This document outlines topics and cases related to Philippine tax law. 9296, September 04, 2019) Hong Kong Tax Law: Cases and Materials (5th ed. What does get reported are cases that further our understanding of the law. In assessing whether the transaction constitutes a “business operation or commercial Every year, tax courts hear more than 600 federal tax cases, mostly by the U. Tax evasion 6. Section 4(a) and Section 22(2)(b) Income Tax Act 1967 Section 111 and Section 111D Income Tax Act 1967, Section 11 Civil Law Act 1956. 2. In the Greig case, the Full Federal Court (by majority) found that the disposal of shares by the taxpayer was on revenue account, and the loss made on particular shares were deductible under section 8-1 of the Income Tax Assessment Act 1997 (Cth) (ITAA 1997). Notably, it has links to medium neutral case reports for all higher courts and some lower courts. Holds cases from 1860- 2014. The same are as Abstract: Hong Kong Tax Law: Cases and Materials is a concise and accessible introduction to the Inland Revenue Ordinance. FAyaz Bhojani Wednesday, March 19, 2025 Dar es Salaam Serena Hotel Dr. There are two specialised series of Australian taxation cases, but other general series that report tax cases are also listed below. Their tax advisers are knowledgeable, patient and responsive. Fundamental tax legislation 2023 by Dale Pinto and Kerrie Sadiq. It covers general tax principles, inherent limitations on taxation, constitutional limitations, the Court of Tax Appeals, income taxation, value-added tax, best evidence rules, tax remedies, and cases on assessment, prescription, and tax credits or refunds. , but also potentially set a precedent for the VAT treatment of other game birds in the UK. Income Tax Cases 2008 – 2010. Historic Tax Cases (TC) law reporting series. 10963 (TRAIN Law) and further amended by Republic Act No. 31 On January 5, 2009,32 the Magaan Spouses received the Final Decision on Disputed Assessment, where the Bureau of Internal Revenue denied their protest for lack of factual and legal bases. Construction and interpretation of tax laws, rules, and regulations 2. The 2023 edition of Australian Taxation Law Cases is a feature-packed resource that includes key new 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. In this new edition, particular attention is given to the significance of the increase in cross-border trade, investment and employment and their impact on Hong Kong revenue law, as well as to anti-avoidance and the interpretation of tax statutes. Preparation of my tax return was fast and accurate. Try out our Premium Member Services-- Sign up today and get free trial for one month. Australian Taxation Law Cases 19 th edition enhances tax teaching and provides a valuable learning tool for all tax students. It also provides full-text access to many Australian Law Review articles and Australian Law Reform The case reached the UK Tax Tribunal, which had to interpret the VAT Act and relevant case law to determine the correct classification. 230112 & 230119, 11 m ay 2021, en banc, (c aguioa, j. The vast majority are trial court decisions, again, mostly from the U. Tax as distinguished from other forms of exactions E. ) doctrine of the case Tolley's Tax Cases is the only source of its kind to summarise all key court, Special Commissioners' and First-tier Tribunal decisions relevant to current direct tax legislation This constantly updated source contains summaries of over 2,800 tax As well as general reports eg All ER, the Law Reports, & TLR, has Simon's First-tier Tax Decisions, Simon's Tax Cases & Special Commissioners' Decisions, Upper Tribunal (Tax and Chancery) Transcripts: Financial Services, VAT Tribunal Reports & VAT Tribunal Decisions (1973 to 1 April 2009). (Benchmark Marketing Corp. Doctrines in taxation 1. DATE ISSUED. The structure was legal and above board in Ireland, but the Commission is arguing that Irish tax rulings that were granted to Apple between 1991 and 2007 broke EU state aid law. Navigation; Dashboard; TAX APPEAL TRIBUNAL. Income Tax Cases 2011 – 2013. Due to the complex holding structure and a number of potential investors involved (both foreigners and domestic), Cases on international tax law issues are heard in domestic courts or regional courts (such as the European Court of Justice) and are usually disputes between a taxpayer and the government or tax enforcement body. Independent of the IRS, the court hears cases relating to income, estate, and gift tax and its rulings can be used as precedent for better interpreting the Tax Management Services Tel: +27 66 010 7812 Email: haroon. za Vian Strydom Partner Head of Tax Management Services Tel: +27 82 564 9118 Email: vian. Case Report>> Tax Appeal. Escape from taxation a. CBDT seeks inputs from stakeholders on income-tax rules and related forms on provisions of Income Tax Bill 2025, after it was introduced in Parliament FAQs on the New Income Tax Bill CBDT issues clarification on Circular 01/2025 CBDT issues Frequently Asked Questions (FAQs) relating to Revised Guidelines for Compounding of Offences under Income In this case, a 9-judge constitution bench held by an 8:1 majority that states have power to levy tax on mineral rights and that the Union law - Mines and Minerals (Development and Regulation) Act Hong Kong Tax Cases Volume 8. This comprehensive and timely updated tax research resouce contains tax cases from the Supreme Court, Circuit and District Courts, US Tax Court, and more. Shifting of tax burden b. Tax Law 25 case summaries Name Reference Subtopic; Partington v AG [1869] LR 4 HL 100: Interpretation and avoidance Cases: Mangin v IRC [1971] AC 739: Interpretation and avoidance Cases: Styles v Treasurer of Middle Temple [1903] 4 TC 123: Interpretation and avoidance Cases It is a case that has tax law specialists both gobsmacked and alarmed. Designed for taxation students and practitioners, this new edition is highly Use this guide to access primary sources such as legislation and case law, and secondary sources such as books, journal articles, dictionaries, encyclopaedias and more. The Australian Tax Casebook is a comprehensive reference text with more than 650 case summaries covering income tax, fringe benefits tax, goods and services tax, and other areas related to federal taxation law. In this new edition, particular attention is given to the significance of the increase in cross-border LB-604 Taxation Law Cases Selected and Edited by V. By a judgment dated 10 November 2023, CFA allowed the Commissioner’s appeal. Tax avoidance c. We also provide a compilation of recent case law decisions, listed alphabetically. IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “SMC” BENCH : MUMBAI: Ld. The Hong Kong Tax Cases Volume 8 has just been published and is now available for sale. Income Tax Cases 2000 – 2004. , business law, construction law, tax law). Outcomes in these cases can be unpredictable and In this we summarise these complex legal judgments, making them easier to understand So, let’s dive into these cases and discover how they have shaped the world of income tax and shows assessee’s victory also having As the year 2024 nears its end, LiveLaw brings to you a summary of important Supreme Court judgments of the year rendered in connection with Tax Law. KU2790 — Australian Taxation Law. See also: Browse the legal database – recent case law, court and tribunal decisions; What's new on the ATO legal database; Decision impact statements In addition to publication in official case law reporters (e. Tax Cases - Westlaw UK contains case analysis from Tax and Chancery, the Supreme Court, the Tax Chamber and the Civil Division. The words of the 16th Amendment to the Constitution do not roll off the tongue. tz. The document lists over 100 cases relevant to Taxation Law 5 Foundations of Taxation Law 2020 Twelfth Edition Stephen Barkoczy 9780190323783 January 2020 oup. 2001 /Amendment of assessment statutory provision Taxable income/ Contributions made by employers Taxable income/ Contributions made by employers to social security Taxable income-Exemption- Retrospective effect Super tax for In detail. United Kingdom. LL. pdf), Text File (. Hong Kong Tax Law: Cases and Materials (Sixth Edition) Bulk purchase discount subscription code: TFSP1307 ISBN: 9789888231416 The book, which was published in July 2013, is a concise and accessible guide to the sources of law relating to the Inland Revenue Ordinance. We will first screen the PCIJ’s and ICJ’s case law to see whether and, if so, how the subject matter of taxation has featured in the Court’s past decisions. Our editorial board has meticulously analysed all the judgments/orders throughout the year and reported over 1,400 judgments at taxmann. Prospectivity of tax laws 3. By a judgment dated 30 May 2023 and court order dated 25 October 2024, the Taxpayer’s application for leave to appeal to CFA was dismissed by CA and CFA respectively. DCIT: The Supreme Court held that the Taxpayers must navigate financial pressures while being acutely aware of the legal ramifications of their actions, ensuring compliance with tax regulations to maintain financial Particular attention is given to the significance of the increase in cross-border trade, investment and employment and their impact on Hong Kong revenue law, as well as to anti-avoidance Hong Kong Tax Law: Cases and Materials is a concise and accessible introduction to the Inland Revenue Ordinance. xls / . The document contains a list of taxation law case doctrines from the BAROPS Academic Division for 2018. This provides certain discretion on the part of the Income Tax. 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 tax practitioners, multinational businesses, policymakers, tax administrators, judges and The 2020 edition of Australian Taxation Law Cases is a feature-packed resource that includes key new cases and revisions of the commentary. The Internal Revenue Code and IRS regulations create a labyrinth for taxpayers and legal scholars alike. This year, the US Supreme Court will weigh several prominent cases affecting tax administration, including a challenge to a foreign earnings provision estimated to generate hundreds of billions of dollars, and a fishing business’ challenge to a decades-old doctrine that gives deference to regulatory agencies when interpreting ambiguous statutes. To find cases, you will either need to search for cases applying and interpreting tax treaties and other international agreements in Recent Tax Cases Nur Amira Ahmad Azhar Senior Associate at RDS Partnership. Income Tax Cases 2005 – 2007. g. The text synthesises hundreds of cases into a single volume and has several features not found in 2022] landmark cases 319 taxation law global medical center of laguna, inc. In our legal database we list Australian court and tribunal decisions that involve tax matters. The text includes materials from statutory, administrative and judicial sources, along with commentary, notes and explanations by the authors aimed at deepening the reader's technical and contextual understanding of the law taxes described therein within a specific period. Commissioner of Internal Revenue, CTA Case No. D. Reports), tax cases heard in the federal district courts, federal circuit courts of appeal, and the U. 4) Official Law Reports series: Appeal Cases, Chancery (Ch), Queen's Bench (QB) and King's Bench (KB), Family report series. International tax law is at a turning point. AustLII is a free website for Australian legal resources. 11976 (Ease Taxation decisions are reported in a wide range of law report series. za Recent tax law cases and their impact on insurers Case law. grhkhxzthxyyddgrrjrufhtkkheryzmgfsqskywfkwafkbardnlnszrwlblysqjsgemgv