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Member Articles


India: Bad Debt admissible if written off as irrecoverable in books: CBDT

Proposals have been received by the Central Board of Direct Taxes regarding filing of appeals/pursuing litigation on the issue of allowability of bad debt that are written off as irrecoverable in the accounts of the asse ...

Key Considerations For Your SMSF In The Lead Up To 30 June

The Federal Budget passed down on 3 May 2016 announced major changes to superannuation in terms of concessional and non-concessional contribution limits, the retirement account cap and contribution entitlements (click he ...

Small Business Deduction Survives Budget: Ottawa Proposes Major New Limitations

Now that the new federal Liberal government’s first budget has been introduced, we can focus our attention on those measures that actually have been put forward rather than on those that everyone speculated might be pu ...

UK Inward Investment

Welcome to Mercer & Hole’s UK Inward Investment publication, the first of our series looking at how UK tax affects internationally mobile individuals and businesses. Tax is very much in the forefront of the headlines i ...

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