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:
- European Union - Foreign subsidies regulation now in effect, with upcoming reporting obligation for affected companies
- Canada- Mandatory disclosure rules are now law
- Czech Republic - Extensive tax changes announced, including hike in corporate tax rate
- Germany - Proposed legislation to implement a global minimum tax released
- Germany - Changes proposed to interest expense limitation rule
- International - OECD issues progress report on Two-Pillar plan
- International - OECD Issues Pillar Two Administrative Guidance, Information Return, and STTR Guidance
- International - Corporate tax bytes
- Korea - Implementation of UTPR delayed
- Malaysia - Special Voluntary Disclosure Programme for direct taxes re-introduced
- Netherlands - Netherlands submitted draft bill to Parliament to implement Pillar 2 directive
- South Africa - SARS’ Latest Take On The Meaning Of ‘Place Of Effective Management’
- Spain - Burden of proof is on tax authorities to show abuse when denying exemption on EU dividends
- Spain - DAC 7 implemented and other changes made to tax law
- Switzerland - Pillar Two implementation approved in referendum
- Thailand - BOI relief measures granted to alleviate the impact of the global minimum tax
- Uganda - 5% DST passed and cap imposed on loss carry forwards
- United Kingdom - Research & Development (R&D) tax relief changes – how they work in practice
- United States - Notice 2023-55 Offers Temporary Relief from Final FTC Regulations
- United States - Asset Managers Face New Potential Withholding Obligation on Sales of Interest in Their Funds