BDO Corporate Tax News - July 2021

Vårt nyhetsbrev med inriktning på internationella skattenyheter handlar om aktuella skattefrågor. I vårt Corporate Tax News (tidigare 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:

• GLOBAL MINIMUM TAX: G-20 backs G-7 support for global minimum tax and new allocation rules – what’s the real impact?
• ARGENTINA: Progressive corporate income tax rate system introduced
• AUSTRALIA: ATO releases compliance guidance for intangible arrangements with cross-border related parties
• BOTSWANA: Enacted budget measures include rate changes and tax amnesty
• CANADA: Budget 2021 proposes earnings-stripping rules
• ECUADOR: Special regime for micro enterprises offers beneficial tax rate
• EUROPEAN UNION: Reporting obligations in the digital platform economy
• EUROPEAN UNION: European Commission publishes communication on business taxation for the 21st century
• EUROPEAN UNION: EU General Court rules in favor of Amazon in state aid case
• GERMANY: BMF issues guidance on tax compliance obligations relating to German-registered IP rights
• GERMANY: Real Estate Transfer Tax rules tightened
• HUNGARY: Hungary declines to endorse plan for global minimum tax
• INDIA: Certain goodwill no longer eligible for depreciation
• LATVIA: Revised CIT regime provides potential benefits and opportunities for shareholders
• MEXICO: Far-reaching labour reform addresses outsourcing arrangements and has tax consequences
• PANAMA: Overview of changes to special tax regimes and introduction of new regime
• SERBIA: New legal and tax framework for digital assets
• SINGAPORE: General anti-avoidance provisions enhanced
• SRI LANKA: Strike it rich with tax-free investments!
• UNITED KINGDOM:  Finance Act 2021 impacts deferred tax in company accounts: IFRS and US GAAP treatment
• UNITED KINGDOM: Responsible Tax: Including tax in Environmental, Social and Governance criteria
• UNITED STATES: Treasury’s “Green Book” provides details on administration’s tax blueprint
• ZIMBABWE: Tax authorities revise compliance obligations due to COVID-19