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Member Articles


Update on General Access Concessions

Slowly we are receiving more clarity from ServiceNSW, however, it is not a clean and clear process with conflicting information and guidance being received. Service type arrangements – ServiceNSW have updated the gu ...

Inter-Connected, Interlaced, and Sequential Technical Services Under a Unified Agreement Constitutes a Permanent Establishment in India

Recently, one of the tax tribunals in India dismissed the appeal filed by Telenor ASA (taxpayer) for AY 2010-11 and held that providing Inter-connected, interlaced, and sequential technical services under a unified agree ...

New Income Tax Rates in Mexico

BACKROUND On August 1, 2021, the Mexican tax authorities released a Press Release, regarding a second publication of new effective income tax rates for large taxpayers corresponding to 84 economic activities, according ...

Determination of the Revaluation Coefficients for Annual Remuneration

Ordinance 169/2021 of 5 August approved the values of the revaluation coefficients to be applied to the update of the annual remuneration recorded as the basis for calculating retirement and disability pensions under the ...

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