Vårt nyhetsbrev med inriktning på internationella skattenyheter handlar om aktuella skattefrågor. I vårt World Wide Tax News-nyhetsbrev vill vi ge våra kunder den information som stöd för deras verksamhet. Du kan läsa de intressanta nyheterna från länkarna nedan.
I detta nyhetsbrev diskuterar vi följande teman:
International
- International - Tax rate changes affecting businesses
- European Union - European Parliament revises “gateway” tests in Unshell Directive
- European Union - Member states reach agreement on minimum taxation under Pillar Two, Poland drops reservations
- International - Corporate tax bytes
- International - OECD releases additional Pillar Two Guidance
Asia Pacific
- Japan - Global minimum tax to be introduced under 2023 tax reform, along with easing of CFC rules
- India - 2023-24 Finance bill contains some measures to encourage investment
- Singapore - Budget 2023 measures include introduction of GloBE rules and domestic top-up tax
- Thailand - Tax concessions for COVID-19-related donations
EMEA
- Belgium - Tax authorities investigative powers expanded
- Denmark - Supreme Court rules on beneficial owner and tax treaty abuse cases
- Germany - Extraterritorial taxation of German-registered IP rights revised
- Italy - 2023 budget law measures impact MNEs with Italian operations
- United Arab Emirates - Decree-Law clarifies tax treatment of free zone businesses
- United Arab Emirates - What do the PE rules in the new corporate tax law mean for you?
- United Kingdom - Spring budget 2023: What business tax changes can we expect?
- United Kingdom - Increasing challenges relating to “allowable purpose” for intragroup loans
The Americas
- Canada - CRA revises return for reporting transactions with non-arm’s length nonresidents
- Colombia - New 15% minimum tax and concept of significant economic presence introduced
- United States - Interim guidance issued on corporate AMT
- United States - Brazil’s proposed transfer pricing legislation has U.S. foreign tax credit implications
Prenumerera på vårt senaste nyhetsbrev och hålla dig uppdaterad med regionala nyheter och synpunkter från BDO:s internationella skatteexperter.
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