Direct Tax Newsletter — SC lays down principles on retrospective vs prospective operation of amendments in tax law; and more

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Related briefings

Proposed amendments to Trade Union Bill, 2018

By Vinay Joy, Luv Mohan Saggi The Trade Unions Act, 1926 (Act) provides for the constitution and registration of trade unions in India. The Act defines a trade union as “any combinations, whether temporary or permanent, formed primarily for the purpose of regulating the relations between workmen and employers or between workmen and workmen, or between […]

Inter-branch services – Employee Cost

By Dinesh Agrawal, Ankit A. Shah, Pranay Sahay The Authority of Advance Ruling (AAR) in the state of Karnataka, in its order in Columbia Asia Hospitals Private Limited (the Applicant) dated 27 July 2018, made critical observations concerning the taxability of employee cost at a corporate office under Goods and Services Tax (GST). Background The […]

Latest Briefings

Canada amends Cannabis Act to include First Nations

By Cam Cameron On September, 27, 2018, Bill-36 (the Cannabis Statute Law Amendment Act, 2018) was introduced by the Ontario government. If passed, it will, inter alia, enact the Cannabis License Act, 2018, and amend the Cannabis Act, 2017 as well as the Ontario Cannabis Retail Corporation Act, 2017. We anticipate that First Nations will generally […]

Canada: Cannabis brand launch checklist

By Natalie S. Rizkalla-Kamel, Monique M. Couture With the legalization of recreational cannabis set for October 17, 2018, cannabis companies are flooding the Canadian trademarks register with an array of new trademark applications. In 2018 alone, over 1700 trademark applications were filed in the Canadian Intellectual Property Office (CIPO) in association with goods and services containing the […]

Where we are now with e-conveyancing and electronic mortgage deeds?

By Christina Gill In a consultation paper published in August 2018 the Law Commission has sought to address legal uncertainty surrounding the electronic execution of documents, which is causing practical problems in today’s fast-paced, technology-driven business world. For example, whilst basic contracts can be validly formed without any documentation or formality, other contracts and legal documents must comply with […]

Guide to implement new internship rules in Romania

By Amalia Surugiu, Amalia Surugiu The internship contract is an alternative tool by which a company provides a student or trainee the opportunity to work in the company to gain theoretical and practical knowledge in a specific field, with a view to possible employment after the internship is complete. The template documents necessary to put […]

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