½Ū×ÓŹÓʵ

Tax News

Kuwait joins the Inclusive Framework on BEPS

Published on: 16 November 2023
Published by a

Specialist Tax Regulatory Materials

Article summary

Kuwait has joined the OECD/G20 Inclusive Framework on BEPS.

Jurisdiction(s): World

Popular Articles

Transfer of assets to beneficiaries ā€• legal, administration and tax issues

Transfer of assets to beneficiaries ā€• legal, administration and tax issuesThis guidance note outlines how assets are transferred to beneficiaries and the tax consequences that flow from the transfer. Whether a payment is income or capital is discussed in the Payments to trust beneficiaries guidance

14 Jul 2020 13:52 | Produced by Tolley Read more Read more

Exporting goods ā€• proof of export

Exporting goods ā€• proof of exportIn addition to the requirements laid down in the Exporting goods ā€• overview guidance note, businesses intending to zero-rate exported goods must hold satisfactory evidence that the goods have been delivered to a destination outside of the UK. If satisfactory evidence

15 Dec 2020 14:02 | Produced by Tolley Read more Read more

Repairs and renewals

Repairs and renewalsThe key consideration in determining whether expenditure on repairs and renewals is allowable as a deduction for tax purposes is whether it is capital or revenue in nature. In some cases, it can be relatively straightforward to identify revenue repairs. HMRC provides the

14 Jul 2020 13:23 | Produced by Tolley Read more Read more