Recently, the Court of Appeal in KPHDN v PSB upheld the High Court’s decision in allowing the taxpayer to claim Investment Tax Allowance...

Singapore Telecom Australia Investments Pty Limited (Singtel) v Commissioner of Taxation [2021] FCA 1597 is a recent transfer pricing...

Chevron Australia Holdings Pty Ltd v Commissioner Of Taxation (2017) FCAFC 62 The recent ruling by the Full Federal Court in Chevron...

Recently, the High Court dismissed an action commenced by the Director General of Inland Revenue (DGIR) among others against the...

Section 106(3) Income Tax Act 1967 reads: “In any proceedings under this section, the court shall not entertain any plea that the amount...

Recently, the High Court dismissed the Director General of Inland Revenue’s (DGIR) appeal in a transfer pricing appeal. The key issue in...

Recently, the Federal Court led by the Chief Justice unanimously ruled in favour of the taxpayer by ruling that Section 4C of the Income...

Recently, the United Kingdom Supreme Court in NCL Investments Ltd v Revenue and Customs Commissioners [2022] 1 WLR 1829 dealt with the...

Oracle India Pvt. Ltd. (Oracle India) v Deputy Commissioner of Income Tax W.P. (C) 7828/2010 is a transfer pricing dispute which...

The “unique and valuable” nature of intangibles makes it challenging to conduct a valuation due to the absence of comparables. This alert...

The OECD has updated BEPS 2.0 to address tax challenges arising from the digital economy and to introduce a global minimum tax to be...

In this alert, our pupil, Tan Jia Hua from the firm’s Tax, SST and Customs Practice, discusses the deductibility of various expenses...

The Director General of Inland Revenue has the authority to appoint a person to pay taxes on behalf of another taxpayer. This alert...

Recently, the High Court allowed the application for judicial review by BHP (a company) to quash the Minister of Finance’s (Minister)...

Recently, the High Court ruled that the Collector of Stamp Duties has no basis to subject an agreement for the installation of a gas...

Recently in AMB v Ketua Pengarah Hasil Dalam Negeri, the SCIT allowed the taxpayer’s appeal and held that the borrowing costs incurred by...

On 18 July 2022, the High Court ruled in favour of the taxpayer where it was held that the taxpayer could claim the excess surrendered...

The burden of proof in a civil litigation refers to the duty of the party to prove a fact or allegation in a dispute. This alert examines...

In the Commissioner of Taxation of the Commonwealth of Australia v Glencore Investment Pty Ltd , the Full Federal Court of Australia...

On 25 May 2022, in a landmark ruling, the High Court ruled in favour of the taxpayer where it was held that a business sale agreement...