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Delhi Tax Tribunal gives ruling on applicability of withholding tax provision on reimbursement of salary cost in case of secondment
Canada’s new first home savings account (FHSA), a registered plan that entered into force on April 1, 2023, gives prospective first-time home buyers the ability to save funds for the purchase of a home on a tax-free basis.
The UK on 19 July 2023 ratified a new UK-Luxembourg income tax treaty that includes significant changes to the current treaty.
BDO Corporate Tax News summarises recent tax developments of international interest across the world.
In anticipation of Pillar Two regulations to be released by the Thai Revenue Department, the Board of Investment of Thailand (BOI) has announced relief measures to alleviate the impact of the global minimum tax that is expected to be implemented in 2025.
A round-up of recent corporate tax developments around the world.
The tax reform proposals for fiscal year 2024, presented by Korea’s Ministry of Economy and Finance (MOFE) on 27 July 2023, include measures to supplement the global minimum tax rules under Pillar Two, defer the implementation of the under-taxed profits rule (UTPR) and shorten the deadline for...
On 11 July 2023, Uganda’s parliament approved the draft Finance Act 2023 that introduces a 5% digital services tax (DST) on the revenue derived by nonresidents from the provision of digital services to persons in Uganda and that caps loss carryforwards.
Brazil’s Chamber of Deputies approved an historic tax reform on 6/7 July 2023 that would introduce significant and welcome changes to the constellation of indirect tax rules in the country. The measures would restructure and simplify the indirect tax system, which currently is highly complex due...