BDO Corporate Tax News - May 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:

• Australia - 2023 federal budget released and other proposals affecting multinationals
• International -  Tax and ESG: How tax represents one of the most tangible representations of ESG in action
• International - Pillar Two State of Play
• Austria - Tax regulations for cross-border divisions published
• Belgium - Recent developments in the corporate tax landscape
• France - Loss-making companies may not carry forward unused foreign tax credits
• Hong Kong - Profits tax concession offered for family investment holding vehicles
• India - Withholding tax rate on royalties and fees for technical services doubles
• Indonesia - New guidance issued on incentives for operators in Special Economic Zones
• International - Corporate tax bytes
• Kuwait - Companies now required to identify ultimate beneficial owners
• New Zealand - Tax exemptions for e-bikes and e-scooters announced
• Qatar - Changes to income tax law include confirmation of 15% minimum tax
• Romania - Public CbCR reporting requirements apply as from 2023
• Singapore - Good tax governance and corporate tax risk programmes for large companies available
• South Africa - New loss limitation rule finally enacted
• United Arab Emirates - MOF issues guidance on new corporate tax law
• United Arab Emirates - MOF issues guidance on audited financial statements and PEs