BDO Corporate Tax News - February 2023

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