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Member Articles


Amendment in Income-Tax Rules for TDS/TCS Credit Claims for Salaried Individuals

The Central Board of Direct Taxes (CBDT) has introduced important amendments to the Income Tax Rules, 1962, aimed at simplifying the process for claiming Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) cre ...

UK Budget 2024 - GMcG Analysis and Tax Highlights

The UK Labour government's much anticipated first Budget in almost 15 years was delivered by Chancellor Rachel Reeves on Wednesday 30 October. Several tax related proposals were announced which are summarised below. A m ...

Biotechnology and the R&D Tax Incentive – Current Issues

There are some recent developments in the RDTI regulatory space that it is important for biotechnology companies to be across to ensure that future RDTI claims can be supported. Biotechnology has many applications in th ...

Understanding UAE Corporate Tax Exemptions for Extractive, Natural Resources, Public Benefit Entities, and Investment Funds

Introduction: The UAE’s Federal Decree-Law No. 47/2022 introduces significant changes to corporate and business taxation, effective from June 1, 2023. This article provides an overview of the key provisions related to ...

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