BDO Corporate Tax News summarises recent tax developments of international interest across the world.
Welcome to this year’s second issue of Horizons, which continues seeing strong and stable M&A activity, albeit settled at perhaps more sustainable pre-COVID levels.
BDO Indirect Tax News focuses on issues of practical importance in the field of VAT and similar indirect taxes, such as GST. Experts from all over the world provide first-hand information on recent developments in legislation, jurisdiction and tax authorities’ opinions and directives.
BDO deplores the violation of international law and military aggression in all its forms. We stand with the Ukrainian people and we wish for peace to be restored.Since the eruption of the conflict, our absolute priority has been – and remains - the safety and wellbeing of our BDO colleagues and...
The OECD on December 20 released model rules to assist the 137 jurisdictions that agreed to the Inclusive Framework/G-2- Pillar Two framework to implement into domestic legislation a 15% minimum tax on those multinational enterprises (MNEs) that fall within its scope.
The COVID-19 pandemic continues to affect ASEAN countries’ growth plans. Based on the Asian Development Outlook 2021 Update (September 2021) by Asian Development Bank, the 2021 growth rate for ASEAN is expected to be lower at 3.1%, compared to its previous forecast of 4.4%.
On Friday 8 October 2021, after years of negotiations, the OECD announced that 136 countries had reached agreement on a sweeping overhaul of the international tax system that will impose a 15% minimum tax rate on some multinational enterprises (MNEs) and reallocate more than USD 125 billion of...
Southeast Asia is poised to emerge as a preferential location to foreign investors looking to diversify their supply chains in a post covid world. Thailand with its unique locational advantages and enabling policies is in a sweet spot to develop as a destination of choice.