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BDO Corporate Tax News summarises recent tax developments of international interest across the world.
In this issue:
- Argentina: Mandatory disclosure regime suspended until end of 2022
- Australia: Budget 2022-23 includes measures affecting MNEs, including changes to the thin cap rules
- Brazil: Post-election tax reform: What can we expect?
- Cambodia: Guidance issued on related party loans
- China: New temporary incentives to support scientific and technological innovation
- European Union: Francer: Corporate tax measures in 2023 draft finance bill
- European Commission seeks input on BEFIT
- Luxembourg: CJEU rules no state aid in Fiat case
- Three jurisdictions added to list of noncooperative jurisdictions for tax purposes
- Germany: CJEU rules in favour of Germany on PE final loss deduction
- Five member states release statement on unilateral implementation of Pillar 2
- Hong Kong: Bill on proposed FSIE regime to be further revised to address EU concerns
- International: Corporate - tax bytes
- Ireland:
- Korea: Tax exemption for interest and capital gains of nonresidents and key corporate measures for 2023
- Malaysia: Highlights of corporate tax measures in Budget 2023
- Netherlands:
- Poland: DAC 7 implementation rules being drafted
- Singapore: Administrative concession for employer contributions to mandatory pension/provident funds to be withdrawn
- South Africa: Navigating the logistics of the corporate income tax rate reduction
- Thailand: Enhanced focus on international business
- United Kingdom:
- United States: What the new corporate AMT means for your business