May 13, 2022

Featured Articles

• Letter from bipartisan group of US House taxwriters details taxpayer concerns about foreign tax credit regulations
   

Belgium

• Practical guidance on new tax regime for inbound taxpayers and researchers issued

Bermuda

• CRS deadlines for 2021 reporting year extended and reminders issued

France

• Tax consolidation: Steria does not extend to dividends paid by non-EU companies

Germany

• Lower tax court treats cryptocurrency gains as taxable income

Indonesia

• Regulations governing VAT and income tax treatment of cryptoasset trading issued

Malaysia

• Tax Corporate Governance Framework introduced

New Zealand

• The reality is here: Inland Revenue releases final details for trust disclosure rules

OECD

• OECD requests comments on regulated financial services exclusion under “Amount A”

South Africa

• The evolution of value-added tax on electronic services

Various jurisdictions

• Global tax rates 2022 available
  

Archive

May 6, 2022
United Arab Emirates Ministry of Finance launches public consultation on corporate tax regime

April 29, 2022
German Ministry of Finance confirms tax-free treatment of capital repayments from non-EU subsidiaries

April 22, 2022
Canada 2022-2023 federal budget highlights

April 8, 2022
Australia proposes extension of patent box to agricultural and low emissions technology sectors

April 1, 2022
US fiscal year 2023 budget plan continues White House focus on corporate, high wealth tax hikes

March 25, 2022
Canadian draft legislation released on limiting deductibility of interest and financing expenses

March 18, 2022
OECD announces release of commentary on Pillar Two model rules for global minimum tax

March 11, 2022
Annual filing of CbC reports required by certain multinational enterprises in Barbados

March 4, 2022
Hong Kong’s Financial Secretary delivers 2022-23 budget speech

February 25, 2022
France and Denmark sign new tax treaty

February 18, 2022
Patent box legislation introduced into Australian parliament

February 11, 2022
Transfer of tax attributes may be limited in case of indirect changes of ownership of Italian companies

February 4, 2022
Italian 2022 budget law enacted, including modifications to tax incentives

January 28, 2022
Italian 2022 budget law enacted, including modifications to tax incentives

January 21, 2022
Ukrainian tax code amendments affect broad range of taxes

January 14, 2022
OECD inclusive framework publishes Pillar Two global minimum tax model rules

December 17, 2021
Three innovation tax incentives introduced in France’s 2022 draft finance bill

December 10, 2021
Consultations and calls for evidence on UK tax administration, policy areas published

December 3, 2021
Germany’s new government publishes draft coalition agreement including broad tax policy goals