Asia: Tax

Globe Capital Market Ltd (‘Assessee’), is engaged in the business of the share broking and clearing of trades.

Federal Decree-Law No. (20) of 2025 (the "Amendment"), effective 15 October 2025, makes the most substantial changes to the UAE's mainland corporate framework since the Commercial Companies Law (Federal Decree-Law No. (32) of 2021, the "CCL") came into force. It introduces preferred share classes, constitutional exit mechanics, and corporate mobility with continuity of legal personality into the onshore limited liability company – structural features that, until now, were primarily associated with DIFC / AD

Starting a sole proprietorship in India offers simplicity and flexibility, but business owners must navigate complex taxation frameworks and compliance obligations.

Globe Capital Market Ltd (‘Assessee’), is engaged in the business of the share broking and clearing of trades.

Chinese tax authorities are increasingly challenging cross-border dividend flows between China and Hong Kong, denying preferential withholding tax rates when Hong Kong...

Vietnam's indirect tax system encompasses value-added tax, special consumption tax, and import/export duties that apply throughout production and trade processes. Understanding the rates, exemptions, and compliance requirements for each tax type is essential for businesses operating in Vietnam's evolving regulatory environment.

有限责任公司股权继承纠纷案件涉及公司法与继承法的交叉领域，历来是司法实务中的难点问题。

In this edition of It depends, partners Scott Hay-Bartlem and Clinton Jackson bring the latest updates on the government's proposed tax on large super balances, including the introduction of indexation.

Much has been written about the ever approaching "unprecedented" intergenerational wealth transfer, in which between AU$3.5 trillion and Au$5.4 trillion in assets is expected to pass from the Baby Boomers to their heirs.

The Double Taxation Avoidance Agreement ("DTAA") between the Republic of India and the Republic of Singapore (officially, the Agreement for Avoidance of Double Taxation and Prevention...

On 15 January 2026, the Supreme Court of India delivered its judgment in The Authority of Advance Rulings (Income Tax) and Others v. Tiger Global International II Holdings, Tiger Global International III Holdings, and Tiger Global International IV Holdings (Civil Appeal Nos. 262, 263 and 264 of 2026).

In this case the Full Court of the Federal Circuit and Family Court of Australia has again affirmed the guiding principles set out in Rosati v Rosati [1998] FamCA 38 as to the treatment of potential capital gains tax in property settlement proceedings.