The COVID-19 epidemic continues to preoccupy governments and business throughout the world, and in this edition, we include articles on COVID-19–related implications for the United Kingdom’s Corporate Criminal Offences legislation, and enhanced loss carry-back measures in the Czech Republic.
Other tax developments of international interest continue to take place, and we look at the main announcements in Australia’s Federal 2020/2021 Budget, the corporate income tax consequences of the Federal BEAT waiver election in the United States, the launch of Variable Capital Companies in Singapore, and other important news and changes.
You may also be interested to read and explore the results of our international research programme on tax, spanning more than fifty countries - the Global Tax Outlook 2020, which looks in detail at the changing face of tax, including how changes in tax legislation and the behaviour of tax authorities impact business, tax technology, and the evolution of the tax function.
Don’t miss the opportunity to sign up to the BDO Rethink Transfer Pricing webinar series, Rethink-Transfer Pricing Perspectives from Around the World: Navigating Through Crisis and Complexities. Commencing 4 November, the webinar series will touch on global themes, with a spotlight on each of EMEA, Asia Pacific, and the Americas. We invite you to join us on the following dates and time: