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• Tax Newsletters
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  • Corporate Tax News
    • Issue 52 - September 2019
      • ARGENTINA - Tax inflation adjustment - Points to consider
      • ARMENIA - Tax incentives for information technology startups extended
      • AUSTRALIA - Certificate of origin waiver - New benefit for Australian trusted traders
      • AUSTRIA - Taxation of passive income of “low-taxed” entities
      • CHINA - Tax deregistration formalities further optimised
      • ECUADOR - Income tax refunds for non-residents by application of a double taxation treaty
      • FRANCE - Digital Services Tax introduced
      • HONG KONG- China and Hong Kong Special Administrative Region sign fifth protocol to arrangement for
      • INDIA - Amendments to tax law by Finance (No. 2) Act 2019
      • INTERNATIONAL - The World of Corporate International Tax in 2019 and beyond
      • IRELAND - International corporate tax rule changes
      • ISRAEL - Transfer of real estate to Israeli resident trust
      • NETHERLANDS - Anti-Tax Avoidance Bill - Preventing hybrid mismatches
      • UNITED KINGDOM - Getting ready for Brexit
      • UNITED KINGDOM - UK Digital Services Tax to go ahead
      • UNITED STATES - Sales and use taxes - The impact of Wayfair
    • Issue 53 - December 2019
      • ARGENTINA - Creation of “Knowledge Economy Promotional Regime”
      • AUSTRALIA - Australia’s hybrid mismatch rules and their departures from the OECD’S recommendations
      • AUSTRALIA - Australian Tax Office finalises guidance on diverted profits tax
      • BELGIUM - Implementation of multi-lateral instrument
      • HUNGARY - Recent tax changes
      • INTERNATIONAL - ​The World of Private Clients
      • ITALY - Italian Digital Services Tax to be introduced from 1 January 2020
      • KOREA - 2019 Korean Government’s tax reform proposal on international tax issues
      • NETHERLANDS - 2020 Tax Budget
      • PANAMA - General tax amnesty for the payment of interest, surcharges and fines
      • SRI LANKA - Permanent Establishment - Key developments 
      • UNITED KINGDOM - Brexit and corporation tax implications of Conservative party win
      • UNITED KINGDOM - UK taxation of offshore receipts in respect of intangible property (ORIP)
      • UNITED STATES - Tariffs: List 4A exclusion process opened on 31 October 2019
      • ZIMBABWE - 2020 Budget
    • Issue 55 - June 2020
      • AUSTRALIA - Australian High Court clarifies meaning of “associate” and “sufficiently influenced” for
      • CANADA - Canadian government’s response to international income tax issues raised by COVID-19
      • THE EUROPEAN UNION - Exchange of information: DAC6 – The time to act is now
      • JAPAN - New “Open innovation tax incentive”
      • KOREA - Transfer pricing: Introduction of low value-adding intra-group services in 2020
      • MALAYSIA - Malaysian tax enforcement in 2020 - Updates
      • SPAIN - Measures to mitigate COVID-19 impact on arts, culture and sports
      • SRI LANKA - Land of promising tax-friendly investment returns
      • INDIA - Taxing the digital economy: Indian Equalisation Levy 2.0
      • UNITED KINGDOM - Notification of uncertain tax treatment by large businesses
      • UNITED STATES - President Trump signs into law CARES Act
    • Issue 56 - October 2020
      • AUSTRALIA - Federal Budget 2020-2021
      • KOREA - 2020 Korean Government’s tax reform proposal on the international tax matters
      • SINGAPORE - Tax framework for the Singapore Variable Capital Company
      • CZECH REPUBLIC - Tax loss carry back
      • CZECH REPUBLIC - Changes in the taxation of real estate transfers
      • MALTA - Consolidated income tax returns
      • SPAIN - “Fokus Bank” claims in Spain for non EU resident pension schemes, investment funds and sover
      • UNITED KINGDOM - Corporate Criminal Offences: Increased risk of remote working
      • UNITED STATES - Potential state corporate income tax consequences of the federal BEAT waiver electio
    • Issue 57 - January 2021
      • THE EUROPEAN UNION - Information exchange - Interpreting the European DAC6 Directive
      • ETHIOPIA - ​Digitalising the tax payment system
      • FRANCE - Permanent Establishment - The French Administrative Supreme Court adopts an extensive appro
      • GERMANY - Limited tax liability on the licensing or sale of rights registered in German registers
      • GERMANY - Withholding Tax Relief Modernisation
      • INDIA - Dividend income - Taxation of two regimes
      • JAMAICA - New revenue measures
      • KOREA - Transfer pricing - Advance Pricing Agreement updates
      • MALAYSIA - Budget 2021 and Finance Bill 2020
      • NIGERIA - ​Introduction of additional COVID-19 palliatives - Draft Finance Bill 2021
      • PANAMA - New substance requirements for multinational headquarters regime
      • PAPUA NEW GUINEA - 2021 Budget highlights and other Internal Revenue Commission protocol enforcement
      • SPAIN - Directors’ remuneration again under scrutiny
      • UNITED KINGDOM - UK-EU Trade and Cooperation Agreement
      • UNITED STATES - Biden’s tax plan - The potential changes
      • UNITED STATES - Keys to year-end tax savings for businesses
    • Issue 58 - April 2021
      • ARGENTINA - Tax reform - Tax transparency regime
      • CANADA - Key changes coming in 2021 to Form T1134
      • HONG KONG - 2021/22 Hong Kong budget highlights
      • INDIA - Apex Court of India holds that software payments is not Royalties
      • INDIA - Union Budget 2021
      • KOREA - Double taxation - Making Dispute Resolution Mechanisms more effective
      • NIGERIA - Finance Act 2020 - Corporate tax measures
      • PANAMA - New preferential regime for manufacturing-related services
      • POLAND - The key changes to corporate income tax in 2021
      • SRI LANKA - Annual Budget 2021
      • TUNISIA - 2021 Finance Law
      • UNITED KINGDOM - 2021 Budget/Finance bill
      • UNITED STATES - Meeting disruption through transformation
      • UNITED STATES - Biden administration unveils tax blueprint as part of American Jobs Plan
      • ZIMBABWE - Corporate Tax Changes in 2021
    • Issue 59 - July 2021
      • INTERNATIONAL - G-20 backs G-7 support for global minimum tax and new allocation rules – what’s the
      • ARGENTINA - Progressive corporate income tax rate system introduced
      • AUSTRALIA - ATO releases compliance guidance for intangible arrangements with cross-border related p
      • 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 centu
      • 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 treatme
      • 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
    • Issue 60 - November 2021
      • BRAZIL - Tax reform stalls
      • CANADA - Scoping the impact of the new NAFTA: A Canadian perspective
      • EUROPEAN UNION - EU blacklist of noncooperative jurisdictions and grey list updated
      • FRANCE - Finance Bill 2022 released
      • INDONESIA - Tax reform includes rate increases and tax amnesty
      • IRELAND - Budget/Finance Bill contain important changes for business taxation
      • ITALY - Patent box regime repealed and replaced with super deduction
      • MEXICO - Economic package for 2022 closes loopholes, improves tax compliance
      • NETHERLANDS - Tax plan 2022 includes changes to transfer pricing, hybrid entity rules
      • POLAND - Tax reform bill contains measures affecting businesses
      • ROMANIA - Corporate income tax rules revised
      • SOUTH AFRICA - Tax bill includes tightening of deduction of interest expense
      • UNITED KINGDOM - Autumn Budget includes significant changes to corporate tax regime
      • UNITED STATES - White House announces reworked infrastructure framework
    • Issue 61 - February 2022
      • AUSTRALIA - ATO finalises its compliance approach to the imported hybrid mismatch rule
      • BELGIUM - Special tax regime for expatriates amended
      • CYPRUS - Withholding tax introduced on payments to companies in low-tax jurisdictions
      • EUROPEAN UNION - Proposal for preventing misuse of shell entities unveiled
      • INDIA - Budget 2022 includes rules on tax treatment of crypto-currency
      • ITALY - Budget law 2022 includes changes to new super deduction
      • INTERNATIONAL - OECD releases Pillar One model rules for public consultation
      • INTERNATIONAL - Corporate tax bytes
      • INTERNATIONAL - COVID-19-related updates
      • JAPAN - 2022 tax reform proposals would expand scope of earnings stripping rules to foreign entities
      • LUXEMBOURG - Investment funds required to confirm absence of Luxembourg real estate holdings
      • MALAYSIA - Tax exemption for foreign-source income temporarily extended
      • MYANMAR - Update on corporate tax rate, financial year change and e-filing
      • NETHERLANDS - Tax accounting impact of enacted income tax measures
      • SOUTH AFRICA - Supreme Court of Appeal rules on the deductibility of a contribution to a share schem
      • SWITZERLAND - Code of Conduct Taxation 2021 Released
      • TURKEY - Corporate income tax rate cut for manufacturers/exporters, dividend withholding tax rate re
      • UNITED ARAB EMIRATES - Corporate tax to be introduced in the UAE
      • UNITED STATES - Final foreign tax credit regulations issued
      • UNITED STATES - IRS and Treasury issue final Sec. 958 regs and proposed PFIC regs characterising dom
    • Issue 62 - May 2022
      • CAMBODIA - New law aims to attract investors
      • CANADA - CRA position on income tax implications of cryptocurrency transactions
      • CANADA - Highlights of 2022 budget measures affecting businesses
      • CHILE - U.S. tax treaty ratification moves forward
      • ESTONIA - Agreement reached to postpone Estonia’s implementation of the global minimum tax
      • EUROPEAN UNION - Draft directive aims to reduce bias that favours debt financing
      • GERMANY - Expanded reporting obligations for German entities affect ultimate beneficial owners
      • INTERNATIONAL - Corporate tax bytes
      • KUWAIT - Income tax on Kuwait-registered branches of GCC banks proposed
      • LUXEMBOURG - Capital contribution without share issuance does not increase acquisition price for pur
      • OECD - Impact of the OECD Pillar Two model rules on natural resource companies
      • OECD - Pillar Two rules could have lasting impact on MNE groups
      • SPAIN - Interaction of new minimum tax with Pillar Two and summary of White Paper on international t
      • UGANDA - Definition of beneficial ownership may be expanded
      • UNITED ARAB EMIRATES - Ministry of Finance launches public consultation on proposed corporate tax re
      • UNITED STATES - FY 2023 budget plan proposals affecting corporate businesses
      • UNITED STATES - Important cryptocurrency related proposals included in 2023 budget proposal
    • Issue 63 - August 2022
      • AUSTRALIA - U.S. GILTI is not CFC rule for purposes of Australia’s hybrid mismatch rules
      • AUSTRALIA - ATO issues guidance on treaty shopping arrangements
      • CHILE - Fundamental and major tax reform proposed, including new rules for mining companies
      • EUROPEAN UNION - Report recommends measures for removal of tax-based obstacles to investment in EU
      • GIBRALTAR - Highlights of measures in 2022 budget
      • HONG KONG - New tax concessions available for shipping-related activities
      • HONG KONG - Changes proposed to foreign-source income exemption for passive income
      • HUNGARY - Extra profits tax levied on various sectors
      • INTERNATIONAL - Corporate tax bytes
      • ITALY - Energy companies subject to one-time contribution on extra profits
      • KENYA - Finance Act, 2022 now in effect
      • NETHERLANDS - Decree on international tax rulings revised
      • PAKISTAN - Finance Act, 2022 includes measures affecting businesses and disclosure of beneficial own
      • SAUDI ARABIA - New six-month tax amnesty announced
      • SPAIN - Temporary windfall profits tax proposed for energy companies and banks
      • UNITED KINGDOM - Energy profits levy on oil and gas sector enacted but actual implementation is uncl
      • UNITED KINGDOM - Draft legislation to implement Pillar Two released
      • UNITED STATES - Treasury makes rare move to terminate tax treaty with Hungary amid minimum tax debat
      • UNITED STATES - Inflation Reduction Act becomes law
      • URUGUAY - Significant changes proposed to source rules for passive income
    • Issue 64 - November 2022
      • ARGENTINA - Mandatory disclosure regime suspended until end of 2022
      • AUSTRALIA - Budget 2022-23 includes measures affecting MNEs, including changes to the thin cap rules
      • BRAZIL - Post-election tax reform: What can we expect?
      • CAMBODIA - Guidance issued on related party loans
      • CHINA - New temporary incentives to support scientific and technological innovation
      • EUROPEAN UNION - European Commission seeks input on BEFIT
      • EUROPEAN UNION/LUXEMBOURG - CJEU rules no state aid in Fiat case
      • EUROPEAN UNION - Three jurisdictions added to list of noncooperative jurisdictions for tax purposes
      • EUROPEAN UNION/GERMANY - CJEU rules in favour of Germany on PE final loss deduction
      • EUROPEAN UNION - Five member states release statement on unilateral implementation of Pillar 2
      • FRANCE - Corporate tax measures in 2023 draft finance bill
      • HONG KONG - Bill on proposed FSIE regime to be further revised to address EU concerns
      • INTERNATIONAL - Corporate tax bytes
      • IRELAND - Finance bill 2022 published
      • IRELAND - 2023 budget measures affecting businesses
      • KOREA - Tax exemption for interest and capital gains of nonresidents and key corporate measures for
      • MALAYSIA - Highlights of corporate tax measures in Budget 2023
      • NETHERLANDS - Supreme Court uses static approach to interpretation of old treaty with Germany
      • NETHERLANDS - One-time windfall tax to be levied on fossil fuel companies for 2022
      • NETHERLANDS - Highlights of main tax proposals in budget 2023
      • NETHERLANDS - Consultation launched on Minimum Tax Act 2024 (Pillar Two)
      • POLAND - DAC 7 implementation rules being drafted
      • SINGAPORE - Administrative concession for employer contributions to mandatory pension/provident fund
      • SOUTH AFRICA - Navigating the logistics of the corporate income tax rate reduction
      • THAILAND - Enhanced focus on international business
      • UNITED KINGDOM - Tax transparency moves a step closer for the gig economy
      • UNITED KINGDOM - Mini budget measures include scrapping of planned corporate tax rate increase
    • Issue 65 - February 2023
      • BELGIUM - Tax authorities investigative powers expanded
      • CANADA - CRA revises return for reporting transactions with non-arm’s length nonresidents
      • COLOMBIA - New 15% minimum tax and concept of significant economic presence introduced
      • DENMARK - Supreme Court rules on beneficial owner and tax treaty abuse cases
      • GERMANY - Extraterritorial taxation of German-registered IP rights revised
      • INDIA - 2023-24 Finance bill contains some measures to encourage investment
      • INTERNATIONAL - OECD releases additional Pillar Two Guidance
      • INTERNATIONAL - Corporate tax bytes
      • INTERNATIONAL - Tax rate changes affecting businesses
      • ITALY - 2023 budget law measures impact MNEs with Italian operations
      • JAPAN - Global minimum tax to be introduced under 2023 tax reform, along with easing of CFC rules
      • SINGAPORE - Budget 2023 measures include introduction of GloBE rules and domestic top-up tax
      • THAILAND - Tax concessions for COVID-19-related donations
      • UNITED ARAB EMIRATES - Decree-Law clarifies tax treatment of free zone businesses
      • UNITED ARAB EMIRATES - What do the PE rules in the new corporate tax law mean for you?”
      • UNITED KINGDOM - Spring budget 2023: What business tax changes can we expect?
      • UNITED KINGDOM - Increasing challenges relating to “allowable purpose” for intragroup loans
      • UNITED STATES - Interim guidance issued on corporate AMT
      • UNITED STATES - Brazil’s proposed transfer pricing legislation has U.S. foreign tax credit implicati
    • Issue 66 - May 2023
    • Archived Issues
    • Explore Corporate International Tax services
    • World Wide Tax News Alerts
      • Taxation of the digital economy and pushing fiscal boundaries
    • Issue 67 - August 2023
    • Issue 68 - November 2023
    • Issue 69 - February 2024
    • Issue 70 - May 2024
    • Issue 71 - August 2024
    • Issue 72 - November 2024
    • Issue 73 - February 2025
  • Indirect Tax News
    • Issue 1-2020
      • ARGENTINA - Tax incentive regime for capital goods, information technology, and telecommunications
      • CHINA - Recent announcements related to VAT collection matters and the incremental VAT refund policy
      • CZECH REPUBLIC - Information about application of Quick Fixes in the Czech Republic
      • DENMARK - The Danish implementation of EU’s Quick Fixes
      • GERMANY - Changes in German VAT law - implementation of new special warehousing scheme (also consign
      • INDIA - E-invoicing under GST Law
      • EUROPEAN UNION - New developments in VAT e-commerce rules
      • INDONESIA - The latest value added tax facility in Indonesia
      • ITALY - New VAT provisions for 2020 and beyond
      • LATVIA - Amendments made to the Value Added Tax for 2020
      • LUXEMBOURG - Luxembourg authorised by the Council of Europe to increase its small entrepreneurs’ thr
      • LUXEMBOURG - Luxembourg extends the super-reduced VAT rate to activities of writers, composers, and
      • MALAYSIA - Expansion of scope of service tax and service tax exemptions
      • NETHERLANDS - Real estate transfer tax and transformation projects in the Netherlands
      • NETHERLANDS - VAT taxable person - Independency criterion
      • PANAMA - Panamanian VAT withholding agents
      • POLAND - New schema will replace VAT returns
      • ROMANIA - Amendments related to the definition of the exporter
      • SAUDI ARABIA - Operating rules for the tax appeal process published
      • SINGAPORE - GST treatment for transactions involving digital payment tokens
      • SPAIN - Main changes related to the Canary Islands Indirect Tax
      • SPAIN - New criterion for the use and enjoyment rule
      • SPAIN - Statute of limitation for the deadline for requesting VAT refunds
      • SRI LANKA - Tax cuts and rate slashes to boost economic growth
      • UNITED ARAB EMIRATES - Two years of VAT
      • UNITED STATES - 18 months after the wayfair decision, all but 2 states have enacted economic nexus r
      • ZIMBABWE - Latest VAT and customs developments in Zimbabwe
    • Issue 1-2021
      • ARGENTINA - Promotion regime for the knowledge economy
      • BAHRAIN - Two years of VAT in Bahrain
      • BELGIUM - Demolition and reconstruction - Temporary extension of the reduced VAT rate
      • CANADA - Canada’s journey to tax digital property and services
      • COSTA RICA - VAT on Cross-border digital services
      • FRANCE - Territoriality - Characterisation of fixed establishments for VAT purpose
      • FRANCE - VAT grouping - Implementation in France
      • GERMANY - European Court of Justice rules on the cross-border provision of company cars
      • INDIA - A step closer towards ‘Atmanirbhar Bharat’
      • INDONESIA - Update on Value Added Tax on sales of digital products to Indonesian customers
      • IRELAND - Ireland introduces Postponed Accounting for import VAT plus other VAT updates
      • ITALY - Clarifications of VAT registration of entities established in UK after Brexit
      • NETHERLANDS - A broader interpretation by the Dutch Supreme Court of VAT exemption for collective as
      • NETHERLANDS - Fixed establishment for VAT? Understanding the consequences
      • NETHERLANDS - Application of the quick fixes in the Netherlands
      • OMAN - VAT implementation
      • OMAN - VAT implementation
      • POLAND - Poland intends to retroactively waive the obligation of a VAT representative for UK and Nor
      • SINGAPORE - Impending changes to GST rules
      • SLOVAK REPUBLIC - Zero rated delivery of FFP2 and FFP2
      • SPAIN - Facilities for taxpayers to complete Spanish VAT returns
      • SPAIN - New SII inputs
      • UNITED ARAB EMIRATES - Landmark judgments and the introduction of a new Tax Evasion Court
      • UNITED STATES - Sales tax traps for e-retailers
      • UNITED KINGDOM - Beginning 1 January 2021 - New rules for selling goods directly to UK customers
      • ZIMBABWE - VAT - Revenue collection enhancement measures
      • ZIMBABWE - Excise tax changes, cargo transit restrictions, and news about trade agreements
    • Issue 1-2022
      • ARGENTINA - Federal online gambling tax levied as indirect tax on betting
      • ARMENIA - Nonresident providers of electronic services subject to VAT
      • AUSTRIA - Tour Operators Margin Scheme extended to B2B supplies
      • ECUADOR - President granted authority to reduce the VAT rate for the tourism sector
      • EUROPEAN UNION - CJEU rules Hungary must allow pharmaceutical company to deduct VAT on sales
      • EUROPEAN UNION - Practical impact of the new definition of “exporter” for customs purposes
      • EUROPEAN UNION - Reduced VAT rate rules updated
      • JAPAN - Update on new JCT invoicing system and commencement of registration procedure
      • INDIA - Supreme Court bars taxpayer from GST refund claim
      • INDIA - AEO program enhances supply chain security, facilitates trade
      • INDONESIA - VAT rate increase and other changes to VAT rules
      • INTERNATIONAL - The fall and partial rise of US-EU trading relations
      • INTERNATIONAL - Indirect tax bytes
      • ITALY - Tax authorities issue ruling on right to deduct VAT due on imports
      • NETHERLANDS - VAT exemption for management of collective investment funds expanded
      • NETHERLANDS - VAT on restaurant and catering expenses may be deduced when costs are passed on
      • NIGERIA - Guidance issued on simplified VAT compliance regime for nonresident suppliers
      • SINGAPORE - GST to be levied on imported low-value goods
      • SPAIN - Tax on non-reusable plastic expected to be passed
      • SPAIN - Spain approves legislation on mandatory e-invoicing requirements
      • SRI LANKA - VAT concessions granted for IT and enabled services
      • UNITED ARAB EMIRATES - FTA issues guidance on input tax relating to mobile phones
    • Issue 1-2023
      • BAHRAIN - Digital Stamps Scheme for cigarettes sold in local market
      • BELGIUM - New rules apply to the direct attribution method for VAT deduction
      • CANADA - Does sales tax apply to online gaming?
      • EUROPEAN UNION - CJEU strictly interprets invoicing requirements for application of simplified trian
      • EUROPEAN UNION - Significant changes coming in the “VAT in the Digital Age” package, including real-
      • INDIA - Government engaging in multi-pronged drive to boost export industry
      • INDONESIA - VAT exemption for mining and drilling activities clarified
      • INTERNATIONAL - Indirect tax bytes
      • INTERNATIONAL - VAT/GST changes for 2023
      • NETHERLANDS - Legislative proposal released on new VAT recordkeeping and reporting obligations
      • NEW ZEALAND - New reporting and GST liability proposed for the gig and sharing economy
      • NORWAY - General VAT liability introduced on cross-border B2C supplies of non-electronic services
      • OMAN - Lessons learned from the first year of VAT
      • SINGAPORE - Carbon credits now not subject to GST
      • SLOVAKIA - Changes to VAT Act reduce administrative burdens and VAT rate on certain supplies
      • SPAIN - Changes made to use and enjoyment rule, reverse charge and VAT recovery on bad debts
      • UNITED ARAB EMIRATES - New decree-law clarifies and updates VAT rules
      • UNITED STATES - States wagering on sales tax revenue from online gaming and sportsbook providers
    • Issue 2-2019
      • ARGENTINA - Administrative changes to the value added tax regime
      • BAHRAIN - Second phase of VAT implementation to kick in
      • BELGIUM - Update VAT rate modifications in Belgium (E-books and Bicycles)
      • CANADA - Non-residents of Canada impacted by federal Carbon Pricing Backstop
      • FRANCE - EU VAT Refund claim - Failing to respond in a timely fashion to Tax Authorities’ Request fo
      • INDIA - GST - The road ahead
      • JAPAN - Revision of Japanese consumption tax system
      • NETHERLANDS - New rules regarding the special exemption scheme for small enterprises
      • NORWAY - Various VAT changes in Norway
      • ROMANIA - CJEU Judgment in C-17/18 Mailat - VAT treatment of a restaurant leased to a third party
      • SAUDI ARABIA - Revised rules for Directors’ Fees
      • SINGAPORE - Zero-rating of support services
      • SOUTH AFRICA - Recent amendments, court cases and other changes in VAT for 2019
      • SOUTH AFRICA - Update on VAT on e-services in South Africa
      • SPAIN - New criteria for applying the VAT exemption to Composite Financial Services
      • SPAIN - VAT rate applicable to property acquisitions
      • UNITED ARAB EMIRATES - New tax schemes introduced in the UAE
      • ZIMBABWE - Submission of VAT returns and payments
    • Issue 2-2020
      • BELGIUM - COVID-19 pandemic: Belgian VAT measures
      • CANADA - COVID-19 Sales Tax Relief Measures
      • CYPRUS - Temporary deferral of VAT payment in light of the COVID-19 situation
      • DENMARK - Danish VAT initiatives in response to COVID-19
      • DOMINICAN REPUBLIC - VAT measures to face the impact of COVID-19
      • FRANCE - Validation of the identity condition under the VAT margin regime on immovable property
      • GERMANY - Current developments in connection with German VAT groups
      • INDIA - Tax relief and changes to trade policies due to COVID-19
      • INDONESIA - The latest VAT facility in Indonesia
      • IRELAND - COVID-19 VAT measures in Ireland
      • ITALY - Recent Italian ruling related to exemptions for intra-Community transactions
      • NETHERLANDS - Costs incurred for business purposes and benefit of third party - VAT deductible?
      • SAUDI ARABIA - Deferred filing and payment deadlines and a suspension of VAT penalties
      • SOUTH AFRICA - COVID 19 - Certain VAT measures and reliefs
      • SPAIN - COVID-19 crisis: VAT tax measures
      • UNITED ARAB EMIRATES - EXPO 2020 postponed due to the COVID-19 crisis
    • Issue 2-2021
      • BELGIUM - Reduced VAT rate re-introduced for restaurant and catering services
      • CANADA - Federal Budget and impact on GST/HST and Excise Tax
      • CZECH REPUBLIC - Are you ready for changes to the VAT rules?
      • CZECH REPUBLIC - Impact of CJEU decision on VAT treatment of private use of company car in cross-bor
      • EUROPEAN UNION - Substantial changes coming to VAT rules on e-commerce transactions
      • EUROPEAN UNION - Brexit and call-off stock arrangements
      • EUROPEAN UNION - CJEU rules services rendered by a head office to a foreign branch are subject to VA
      • EUROPEAN UNION - Providing services? Be aware of potential effective use and enjoyment rules in the
      • INDIA - Foreign trade policy scheme 2021-2026 postponed
      • INDONESIA - Luxury goods sales tax reduction granted for motor vehicles
      • IRELAND - Registration under the One Stop Shop/Import One Stop Shop
      • ITALY - Direct VAT refund available to nonresident EU taxpayers VAT-registered in Italy
      • JAPAN - Consumption tax calculation under new tax-qualified invoicing system
      • LATVIA - Changes proposed to excise tax rules affecting alcohol and other changes made to VAT law
      • MEXICO - Obligation to withhold VAT by labour insourcing and outsourcing service providers has been
      • NETHERLANDS - Supreme Court refers case on adjustment of initial VAT deduction to CJEU
      • SINGAPORE - Potential GST registration obligation may arise on importation of goods
      • SOUTH AFRICA - Substance and form, the importance of contract terms and labels in the context of VAT
      • SPAIN - VAT and supplies of services: “Use and enjoyment” rule subject to a broader interpretation
      • SPAIN - New VAT rules apply from 1 July for B2C transactions
      • UNITED STATES - Mitigating sales tax exposures through participation in voluntary disclosure program
    • Issue 2-2022
      • BAHRAIN - Guidance issued on VAT treatment of cryptocurrency transactions
      • CHINA - Input VAT refund policy expanded
      • CZECH REPUBLIC - Guidance issued on the VAT treatment of cryptocurrency transactions
      • EUROPEAN UNION - Commission proposes solution to address double VAT on distance sales of goods from
      • EUROPEAN UNION - EU Finance Ministers approve new VAT rates directive
      • INTERNATIONAL - Indirect tax bytes
      • ITALY - New VAT rule for credit notes in insolvency proceedings
      • NETHERLANDS - Foreign entrepreneurs using OSS need not appoint tax representative
      • SINGAPORE - GST increase postponed and will be phased in
      • SLOVENIA - New rules for VAT registration of non-resident suppliers, higher registration threshold a
      • SPAIN - Ruling issued on VAT treatment of cryptocurrency platform transactions
      • UNITED ARAB EMIRATES - Updates on VAT rules
      • UNITED STATES - Sales tax issues with crypto transactions
    • Issue 2-2023
    • Issue 3-2019
      • AUSTRIA - EU infringement proceeding regarding special margin scheme for travel agents
      • CANADA - Newly proposed GST/HST rules for cryptocurrencies
      • CHINA - Refund of uncredited period-end VAT
      • GERMANY - Request for a preliminary ruling to the CJEU on company cars to employees
      • INDIA - Indirect tax update
      • ISRAEL - Proposal for import VAT exemption for small consignments
      • ITALY - Italy marketplace reporting obligation
      • ITALY - Storage and transmission of daily transaction data
      • MALAYSIA - Implementation of service tax on digital services
      • NETHERLANDS - Members of the Supervisory Board may no longer be VAT entrepreneurs
      • NEW ZEALAND - GST on low value imported goods
      • POLAND - Split payment mechanism: Will foreign companies registered in Poland for VAT have to open a
      • ROMANIA - VAT split payment mechanism to become optional
      • SAUDI ARABIA - Important changes to the VAT regulations
      • SINGAPORE - Overseas vendor registration regime
      • SOUTH AFRICA - Record retention and general compliance
      • SOUTH AFRICA - Benefits for foreign donor funded projects
      • SPAIN - VAT treatment of the supply of power in charging points for electric cars
      • UNITED ARAB EMIRATES - New guidance on importations and transfers of going concerns
    • Issue 3-2020
      • BAHRAIN - Bahrain National Bureau for Revenue (NBR) has published two new VAT Guides on its website
      • CANADA - Proposed British Columbia “Netflix Tax” deferred
      • CZECH REPUBLIC - The general reverse-charge is being postponed
      • EUROPEAN UNION - Cancellation or dissolution fee: VAT or no VAT?
      • EUROPEAN UNION - European Commission postpones the VAT e-commerce rules until 1 July 2021
      • EUROPEAN UNION - How to deal with adjustments of deductions in case of retrospective rebates or tran
      • EUROPEAN UNION/HUNGARY - In which country do you pay VAT for international online sales?
      • EUROPEAN UNION/POLAND - Subsidiary fixed establishment for VAT purposes?
      • EUROPEAN UNION/ROMANIA - CHEP Equipment Pooling case: Transfer of goods is not an intra-Community su
      • FRANCE - First application in France of the ECJ’s Mercedes Benz Financial Services UK case law 
      • FRANCE - VAT on rents: French High Court confirms one option per lot
      • GERMANY - New circular of the German tax authorities regarding retroactive invoice corrections
      • GUATEMALA - Recent VAT changes in 2020
      • HUNGARY - Radical changes in the online data reporting regulations
      • INDIA - Introduction of World Trade Organisation-compliant export benefit schemes in India
      • INDONESIA - Value Added Tax on sales of digital products to Indonesian customers
      • IRELAND - Temporary reduction in the standard VAT rate
      • ITALY - New VAT provisions for medical devices supplied during the COVID-19 emergency
      • JAPAN - A new system in Consumption Tax–filing extension rule
      • MALAYSIA - Extension of group relief for Service Tax
      • NETHERLANDS - Exempt hiring or a different taxable supply: An important distinction
      • NETHERLANDS - Possibilities for VAT deduction for costs of unoccupied buildings
      • NETHERLANDS - Greater clarity on the VAT position of members of Supervisory Boards
      • OMAN - Developments on implementation of VAT
      • SINGAPORE - Changes affecting certain GST zero-rating conditions
      • SLOVAK REPUBLIC - The Slovak branches and VAT deductions arising from purchased services
      • SOUTH AFRICA - Recently proposed amendments and other changes in Value Added Tax for 2020
      • SPAIN - Spanish criterion regarding the verification of VAT credits corresponding to statute barred
      • SPAIN - Financial transactions: Pro-rata calculation
      • SRI LANKA - Indirect Tax Regime geared to meet macroeconomic changes
      • UNITED ARAB EMIRATES - UAE amends VAT Executive Regulations
      • UNITED STATES - Sales and Use Tax and Value Added Tax pitfalls for e-commerce businesses
    • Issue 3-2021
      • BRAZIL - Supreme Court confirms state VAT is excluded from calculation of the PIS/COFINS tax base
      • CANADA - Manitoba: The last Canadian jurisdiction to tax digital
      • EUROPEAN UNION - CJEU confirms local staff required to have a fixed establishment for VAT purposes
      • EUROPEAN UNION - CJEU rejects Swedish rules on VAT adjustment for real estate investments
      • INDIA - Rates of tax refunds under RoDTEP announced
      • INDONESIA - Input VAT rules relaxed
      • ISRAEL- Update on proposed legislation on VAT treatment of supplies of B2C digital services
      • ITALY - Tax authorities clarify VAT treatment of price adjustments and imposition of penalties for w
      • NETHERLANDS - Court rules industry-wide pension fund is entitled to deduct input VAT
      • NETHERLANDS - Place of supply rules for intermediary services apply even when underlying supply is n
      • OMAN - Updates on the new VAT regime
      • POLAND - VAT grouping regime may apply in 2022
      • SAUDI ARABIA - Tax authorities issue VAT e-commerce guide
      • SINGAPORE - Overseas vendors supplying services to Singapore customers
      • THAILAND - Foreign providers of digital services covered by VAT and 7% VAT rate extended
      • UNITED ARAB EMIRATES - Federal Supreme Court decision in VAT fraud case forms part of a growing bod
      • UNITED KINGDOM - Domestic reverse charge VAT introduced for construction services
      • UNITED STATES - Sales Tax: State revenues - Where’s the money coming from?
    • Issue 3-2022
      • CANADA - Highlights of the new luxury goods tax
      • CHILE - IRS announces new VAT withholding obligations for intermediaries
      • CHINA - Schedule for refund of excess input VAT credit accelerated
      • EUROPEAN UNION - CJEU further clarifies the concept of a VAT fixed establishment
      • EUROPEAN UNION - AG opines input VAT incurred on services contributed free of charge to a subsidiary
      • FRANCE - Nonresident suppliers of distance sales have opportunity to regularize French VAT liabiliti
      • INDIA - Supreme Court rules reimbursed salary of certain seconded employees is subject to service ta
      • INDIA - Supreme Court strikes down GST reverse charge on ocean freight in CIF imports
      • INDONESIA - Implementing regulation issued on VAT treatment of e-commerce transactions
      • INTERNATIONAL - Indirect Tax bytes
      • NETHERLANDS - Foreign establishments to be excluded from Dutch VAT groups
      • NETHERLANDS - No VAT charged on the supply of leased property
      • POLAND - VAT grouping rules again postponed
      • UNITED ARAB EMIRATES - Highlights of comprehensive economic partnership agreement with India
      • UNITED ARAB EMIRATES - New whistle blower program in effect
      • UNITED KINGDOM - 10 common pitfalls with customs declarations
      • UNITED STATES - Breaking down sales and use tax compliance for SaaS companies
      • UNITED STATES - CBP and DHS release important guidance on the Uyghur forced labor prevention act
    • Issue 3-2023
    • Issue 4-2019
      • ARGENTINA - Reimbursement of VAT credits for purchases of fixed assets
      • AUSTRALIA - Online travel agents potentially caught by GST amendments
      • BELGIUM - VAT remains due on tenant compensation for own 'fit out' works
      • CANADA - Proposed GST/HST changes target holding companies
      • CHILE - Digital Tax - Chilean proposal
      • CHINA - VAT Golden System has been upgraded nationwide
      • EUROPEAN UNION - Important changes for international trade
      • FRANCE - French Draft Finance Bill for 2020 - Changes in the scope of VAT exemption for collective i
      • INDIA - Intermediary services under GST law
      • IRELAND - Finance Bill 2019
      • ITALY - Lottery of receipts
      • NETHERLANDS - New VAT identification numbers for some
      • NORWAY - Repeal of tax-free importation of goods
      • SINGAPORE - Goods and Services Tax on imported services
      • SOUTH AFRICA - Proposed Taxation Law Amendments - What to expect
      • SPAIN - VAT treatment of some insurance claim payments
      • SPAIN - The future of the VAT compliance
      • UNITED ARAB EMIRATES - Decision of the Tax Dispute Resolution Committee and other developments
      • UNITED KINGDOM - Bespoke BDO customs training at zero cost to your business
      • UNITED STATES - Sales tax and digital goods
      • ZIMBABWE - Budget proposals for the year 2020
    • Issue 4-2020
      • ARGENTINA - Fiscal consensus - Implementation of stamp tax on credit and purchase cards in the city
      • BELGIUM - Can input VAT incurred on services which have also benefited a third-party be deducted? (V
      • CANADA - Year-end GST/HST updates
      • CZECH REPUBLIC - Restrictions on the application of VAT on real estate rental from 1 January 2021
      • ETHIOPIA - Amendments to the Value Added Tax and Excise Tax
      • EUROPEAN UNION - European Commission publishes Explanatory Notes on the new VAT e-commerce rules
      • EUROPEAN UNION - If the intended activity does not take place, what do you do with the deducted VAT?
      • GERMANY - European Court of Justice strengthens the right for entrepreneurs to deduct input tax and
      • GERMANY - The temporary reduction of the German VAT rates will end soon
      • GUATEMALA - New special electronic regime for refunding tax credits to exporters
      • INDIA - Automation - The new normal
      • INDIA - Import initiative - The Manufacture and Other Operations in Warehouse Regulation
      • IRELAND - Temporary reintroduction of the second reduced VAT rate for the Tourism and Hospitality se
      • ITALY - News on e-invoicing regime and VAT obligations
      • JAPAN - Introduction of new Japanese Consumption Tax system - The Japanese tax-qualified invoicing m
      • KAZAKHSTAN - VAT in Kazakhstan through the prism of time
      • MALAYSIA - Budget 2021
      • MEXICO - New additions to the VAT Law for digital service providers
      • OMAN - VAT introduced in Oman
      • PANAMA - Panamanian VAT credit application procedure
      • SINGAPORE - Goods and Services Tax (GST) on transfer pricing adjustments
      • SLOVAK REPUBLIC - Outstanding receivables
      • SOUTH AFRICA - Taxation Law Amendment Bill and other changes in Value Added Tax for 2020
      • SPAIN - Subsidiary qualified as a permanent establishment of its parent company for VAT purposes
      • SPAIN - Digital Service Tax
      • SPAIN - Modifications VAT Spain
      • SRI LANKA - VAT simplification and rationalisation
      • UNITED KINGDOM - Cost Sharing Groups: Territorial question unanswered (again)
      • UNITED STATES - Sales and Use Tax and COVID-19: Recognise the risks and take advantage of the opport
      • ZIMBABWE - Restrictions on the importation of vehicles including buses
    • Issue 4-2022
      • ARUBA - Implementation of new VAT regime postponed
      • BELGIUM - New VAT rules for hotel services and rental of furnished accommodation
      • CZECH REPUBLIC - Threshold for mandatory VAT registration to increase
      • INTERNATIONAL - Indirect Tax bytes
      • EGYPT - Changes to VAT rules include some relaxations
      • EUROPEAN UNION / LUXEMBOURG - CJEU to rule on VAT treatment of director fees
      • EUROPEAN UNION/ NETHERLANDS - CJEU clarifies Dutch rules on VAT deduction via the adjustment mechani
      • INDIA - Strategy to become a USD 5 trillion economy
      • MAURITIUS - Tax authorities publishing information on VAT payers
      • NEW ZEALAND - Measures proposed to bring operators of electronic marketplaces within the scope of GS
      • POLAND - VAT simplification measures under consideration
      • SINGAPORE - IRAS publishes guidance on GST rate change and transitional rules
      • SPAIN - NFTs treated as electronically supplied services for VAT purposes
      • SPAIN - General e-invoicing obligations to apply to B2B transactions
      • UNITED KINGDOM - New approach to VAT treatment of compensation/termination payments
      • UNITED STATES - Watch out for marketplace facilitator compliance obligations
    • Archived Issues
    • Explore Indirect Tax Services
    • Issue 4-2023
    • Issue 1-2024
    • Issue 2-2024
    • Issue 3-2024
    • Issue 4-2024
    • Issue 1-2025
    • Issue 2-2025
  • GES News
    • April 2020 Issue
      • BELGIUM - Covid-19 and cross-border workers: Will remote working have an impact on the applicable so
      • CHINA - Urgent announcements on PRC annual individual income tax reconciliation filing for year 2019
      • INDIA - Measures introduced due to COVID-19
      • SWEDEN - Extension of temporary entry ban to the EU via Sweden due to COVID-19
      • UNITED KINGDOM - Getting to grips with global immobility - International Home Workers
      • UNITED KINGDOM - Latest updates
    • April 2021 Issue
      • BELGIUM - Working from home - Impact on employees and company directors benefitting from the special
      • BELGIUM - Information gathered from LIMOSA declarations used in the framework of tax fraud preventio
      • BELGIUM - Cadastral income for properties located outside of Belgium
      • GERMANY - Limited taxation and tax filing requirement
      • MEXICO - Telecommuting and remote work, omissions of significant tax issues
      • UNITED STATES - Impact to individual taxpayers under the American Rescue Plan Act
      • UNITED STATES - Internal Revenue Service extends tax return filing and payment deadlines
    • April 2022 Issue
      • HONG KONG - Deadline extension for employer tax returns
      • INDIA - PE case tribunal finding of no fixed place of business
      • UNITED KINGDOM - I can work from anywhere. How much should I get paid?
      • UNITED KINGDOM - Rethinking tax – The future of employee global mobility
    • April 2023 Issue
    • August 2019 Issue
      • AUSTRIA - Deductibility of foreign health insurance contributions
      • CANADA - Social security in Canada and Quebec
      • CHINA - Changes to double tax treaty between China and India
      • UNITED KINGDOM - PAYE - NT (no tax) codes
    • August 2020 Issue
      • CANADA - How will President Trump’s proclamation on immigration affect your business and talent stra
      • HONG KONG - Second tranche of subsidies under the Employment Support Scheme (ESS) unveiled by the HK
      • UNITED KINGDOM - Calculating National Insurance Contributions
      • UNITED KINGDOM - HMRC clarification on international tax due to COVID-19
    • August 2021 Issue
      • AUSTRALIA - Residency & source of income - Impact of COVID-19
      • CANADA - Payroll compliance in the face of global employees
      • INDIA - Extension of tax deadlines in India
      • UNITED STATES - New York crackdown on refund claims
    • August 2022 Issue
      • CANADA - New employer reporting requirements for stock options
      • CANADA - Tax-related housing proposals from the 2022 federal budget
      • GERMANY - Risk for management PE/ management abroad
      • IRELAND - Gender Pay Gap Reporting
      • THAILAND - Long-term resident visa approved for high-potential foreigners in Thailand
    • December 2018 Issue
      • CANADA - British Columbia employer health tax effective from 1 January 2019
      • FRANCE - Social security contributions
      • HONG KONG - Transitional arrangement for salaries tax in relation to double taxation relief
      • IRELAND - Real-time reporting in Ireland
      • PORTUGAL - Tax relief for returners
      • SWITZERLAND - News and current developments on work and residence permits
    • December 2019 Issue
      • THE EUROPEAN UNION - Cross border posting of workers - Posted Workers Directive
      • SINGAPORE - S Pass eligibility criteria changes
      • TURKEY - Changes to legislation on income tax in Turkey
      • UNITED KINGDOM - Trivial benefits in kind exemption
      • UNITED KINGDOM - The definition of “employer”
    • December 2020 Issue
      • AUSTRALIA - New personal income tax rates
      • CANADA - Expatriate tax issues raised by the COVID-19 crisis
    • December 2021 Issue
      • Working from Anywhere - The new reality?
      • BELGIUM - Important amendments of the special tax regime for expatriates in Belgium
      • CHINA - Clarification by the State Taxation Administration on filing of equity incentives to tax aut
      • FRANCE - Setting up a business in France
      • FRANCE - Unreported foreign accounts and policies
      • UNITED KINGDOM - COVID-19 - HMRC information sheet
    • December 2022 Issue
      • CHINA - Announcement on individual private pension plan
      • UNITED KINGDOM - UK Autumn Statement does not address IR35 reforms
      • GERMANY - Inflation compensation premium free tax and social security contributions
      • SWITZERLAND - News and current developments on work and residence permits
    • February 2019 Issue
      • HONG KONG - Latest updates on employment related legislation
      • NETHERLANDS - 2019 personal income tax and social security rates in the Netherlands
      • SINGAPORE - Compliance requirements of frequent business travellers
      • SWITZERLAND - Amendment of the Aliens Act
      • SWITZERLAND - Format change for permits
      • SWITZERLAND - New technology for control at the external Schengen borders
      • SWITZERLAND - Quota situation 2019
      • UNITED KINGDOM - Brexit - NIC after a no-deal Brexit
    • February 2020 Issue
      • FRANCE - A round up of the main 2020 Finance measures voted in on 28 December 2019
      • NETHERLANDS - Reporting obligation for employment work in the Netherlands as of 1 March 2020
      • UNITED KINGDOM - Earlier capital gains tax filing and payment dates for UK residential property disp
      • UNITED KINGDOM - National minimum wage
    • February 2021 Issue
      • INDIA - Budget update
      • JAPAN - Updates to tax return deadlines in Japan
      • SWITZERLAND - News and current developments on work and residence permits
      • SWITZERLAND - COVID-19: adapted quarantine rules and recording of contact data
      • UNITED KINGDOM - BREXIT - Social Security rules from 2021
    • February 2022 issue
      • CANADA - Claiming a home office expense deduction for the 2021 tax filing season
      • CHINA - Extension of PRC Individual Income Tax (“IIT”) preferential treatment on annual bonus, benef
      • DENMARK-FRANCE - A double tax treaty has been agreed
      • ITALY - New favourable Budget law for 2022 amendments and favourable implications for individuals
    • February 2023 issue
      • CANADA - Canadian personal tax checklist: You can still save on your 2022 taxes
      • HONG KONG - Terminating a relationship with an employee: What are an employer’s obligations?
      • SINGAPORE - Preferential ONE Pass visa for top global talent introduced
      • SPAIN - Amendments to special tax regime for inbound expatriates
      • UNITED KINGDOM - Employment intermediaries – Have you done your due diligence?
    • January 2019 Issue
      • ITALY - 2019 Budget Act - Italy introduces a new flat regime for entrepreneurs and self-employed wor
      • ITALY - 2019 Budget Act - Italy introduces a new tax relief for foreign retirees moving to Italy
      • NETHERLANDS - 30% ruling – New legislation as of 2019 / Transitional rules
      • SINGAPORE - Increase in enforcement on Central Provident Fund contribution errors
      • SINGAPORE - Proposed change in the tax treatment of accommodation benefit provided to employees
      • UNITED KINGDOM - Increase to the Immigration Health Surcharge 
      • UNITED STATES - Complexity in reporting virtual currencies
    • January 2020 Issue
      • BELGIUM - Cross-border workers: Belgium now applies the principle of “requalification”
      • CHINA - Announcements on relevant PRC individual income tax policies regarding Annual Consolidated I
      • HONG KONG - Enhanced employment protection: Employers’ rights and responsibilities
      • IRELAND - Short-term business visitors to Ireland
      • UNITED STATES - The US redesigns payroll tax withholding forms for 2020
    • January 2021 Issue
      • ARGENTINA - A one-off solidarity, extraordinary contribution levied on the assets of individuals
      • ARMENIA - Changes in income tax and social payment rates as from 1 January 2021
      • CZECH REPUBLIC - Significant changes in the taxation of individuals
      • HONG KONG - What Hong Kong employers need to know about the latest updates on statutory maternity le
      • UNITED KINGDOM - BREXIT – Social Security rules from 2021
    • January 2022 Issue
      • BELGIUM - Important amendments of the special tax regime for expatriates in Belgium – update
      • CANADA - CRA provides update on employer-provided benefits and allowances
      • HONG KONG - How will China’s ruling that the “996” work culture is illegal influence on Hong Kong’s
      • UNITED KINGDOM - HMRC update – waiver of late penalty and late payment fees
    • January 2023 Issue
      • CANADA - Payroll withholding obligations for non-residents
      • GERMANY - New administrative opinion disrupts practice for temporary employees
      • HONG KONG - Chief Executive sets out initiatives to attract enterprises, investments, talent
      • UNITED KINGDOM - OTS report highlights trends, risks of hybrid and distance working
      • UNITED KINGDOM - United Kingdom and Brazil sign double taxation agreement
      • UNITED STATES - SECURE 2.0 Act of 2022 introduces key changes for workplace retirement plans
    • July 2019 Issue
      • CHINA - Notice on individual income tax preferences for Guangdong-Hong Kong-Macau Greater Bay Area
      • DENMARK - New double tax treaty between Denmark and France
      • SWITZERLAND - Discontinuation of quotas for Bulgaria and Romania
      • SWITZERLAND - Quota situation second quarter 2019
      • SWITZERLAND - Swiss Wage Protection - Results of the 2018 control activity
      • UNITED STATES - Foreign tax credits now available for French social tax paid by US persons
    • July 2020 Issue
      • BELGIUM - The impact of COVID-19 on international employment
      • COLOMBIA - Tax burden on individuals/expats in Colombia - COVID 19 update
      • UNITED KINGDOM - Termination Payments - The tax and NIC issues
      • UNITED KINGDOM - Working from home, becoming the new normal?
      • UNITED KINGDOM - When can you start payrolling benefits in kind before the start of the next tax yea
    • July 2021 Issue
      • CANADA - New employee stock option rules
      • CANADA - Tax compliance amidst the rise of a remote workforce
      • GERMANY - Taxation of Benefits in Kind
      • HONG KONG - What employers should know about Hong Kong's latest employment related legislative amend
      • UNITED KINGDOM - Substantial activities in EU/EEA countries
    • July 2022 Issue
      • AUSTRALIA - Could your ESS reporting be more efficient?
      • BELGIUM - Cross-border teleworking after COVID-19 (i.e. after 30 June 2022)
      • HONG KONG - The Legislative Council passed two employment related legislative amendments in two cons
      • HONG KONG - The Legislative Council passed the bill abolishing the mandatory provident fund (“MPF”)
      • IRELAND - Updated revenue guidance on SARP requires preplanning for assignments/transfers to Ireland
    • June 2019 Issue
      • CANADA - Taxation of non-resident entertainers and athletes in Canada
      • CYPRUS - Changes to citizenship-by-investment scheme
      • LUXEMBOURG - Social security treaty with China
      • NETHERLANDS - Compensation transition fee after two years of illness
      • SPAIN - Changes to employment law regulation on gender equality and working time in Spain
    • June 2020 Issue
      • HONG KONG - Hong Kong SAR Government unveils measures to support individuals and businesses to keep
      • UNITED KINGDOM - ​Comments from HMRC regarding non-agreement countries and NIC
      • UNITED KINGDOM - ​Employer provided COVID-19 testing for employees
      • UNITED KINGDOM - ​Paying travel and subsistence expenses for employees travelling to temporary workp
    • June 2021 Issue
      • AUSTRALIA - Superannuation guarantee percentage to increase from 1 July 2021
      • BELGIUM - Working from home post pandemic - Employers need to consider how their staff may want to w
      • IRELAND - New share reporting obligations for employers
      • UNITED STATES - The Employee Retention Credit
    • June 2022 Issue
      • DENMARK - Denmark offers a special tax regime to highly paid inbound expatriates and researchers rec
      • HONG KONG - Tax deduction for domestic rent
      • ITALY - New Italian tax guidelines on the carried interest scheme
      • UNITED KINGDOM - New legislation requires overseas entities with UK property to register and declare
    • June 2023 Issue
    • March 2020 Issue
      • BELGIUM - Measures being implemented in relation to COVID-19
      • CHINA - Contingent relief measures to aid businesses
      • GERMANY - Initial measures in light of the COVID-19 outbreak
      • ITALY - Emergency measures for tax and social security provisions
      • NETHERLANDS - Supportive tax relief measures to help limit the financial consequences for entreprene
      • SINGAPORE - Update on travel into Singapore in light of the COVID-19 pandemic
      • SWEDEN - Swedish entry ban due to COVID-19
      • UNITED KINGDOM - Employment Tax matters to consider in light of COVID-19
      • UNITED KINGDOM - HMRC ramping up use of cross border data sharing
      • UNITED KINGDOM - Increase in annual pension allowance phase out limits
      • UNITED KINGDOM - Increase in Immigration Surcharge
      • UNITED STATES - Issues for globally mobile employees affected by COVID-19 travel restrictions
    • March 2021 Issue
      • INDIA - ESOP grant held as recognition for Indian services prior to grant and thereby taxable in Ind
      • INDIA - COVID-19 update - Supreme Court directs taxpayer to approach the CBDT and seek relaxation in
      • SINGAPORE - Updates from the Budget
      • UNITED KINGDOM - Changes to the treatment of termination payments and post-employment notice pay for
      • UNITED KINGDOM - Employment tax updates from the Budget
      • UNITED KINGDOM - International remote working remains high on employer agendas
    • March 2022 Issue
      • ARMENIA - Changes in income tax, social payment and stamp fee rates as from 1 January 2022
      • CANADA - Stock Appreciation Rights: Be considerate of dividends
      • UNITED KINGDOM - HMRC - Updated guidance regarding non-residents in the UK
      • UNITED KINGDOM - 2021/22 Employers’ year-end reporting – No relaxed deadlines
    • March 2023 Issue
    • May 2020 Issue
      • BELGIUM - The impact of benefits granted by foreign group companies on Belgian withholding tax and r
      • INDIA - Relaxation of residency conditions for individuals stranded in India
      • UNITED KINGDOM - Coronavirus Job Retention Scheme
      • UNITED STATES - Treasury and IRS issue cross-border tax guidance related to travel disruptions arisi
    • May 2021 Issue
      • AUSTRALIA - The ongoing transformation of Australia’s borders and immigration
      • AUSTRALIA - 2021 budget announcements - Expatriates
      • AUSTRALIA - Australian Taxation Office data-matching program
      • CHINA - Main PRC Individual Income Tax preferential treatment and updated trend
      • HONG KONG - Employers and provisions on prohibiting breastfeeding discrimination and harassment
      • HONG KONG - Hong Kong minimum wage frozen for first time ever
      • UNITED KINGDOM - Short term business visitor and annual payroll reporting
      • UNITED KINGDOM - Social security updates
    • May 2022 Issue
      • HONG KONG - Will COVID-19 affect the anticipated changes to the legal limit for claiming unpaid wage
      • PORTUGAL -Non-habitual resident in Portugal
      • UNITED KINGDOM - Employment tax update - points to watch in 2022/23
      • UNITED KINGDOM - Transaction and retention bonuses - ensuring good value for your spend
    • May 2023 Issue
    • November 2018 Issue
      • AUSTRALIA - Proposed overhaul of tax residency rules for individual
      • BELGIUM - Belgian administration takes new position in the social security treatment of equity incen
      • CANADA - Employer payroll considerations for short-term assignments to Canada
      • ITALY - Inpatriate tax regime also applicable in the case of employee assignments
      • ITALY - Withholding tax exemption on distribution from Italian real estate funds to foreign institut
      • UNITED KINGDOM - 2018 Budget
    • November 2019 Issue
      • AUSTRIA - Change in Austrian legislation - Payroll tax obligation for employees with unlimited tax l
      • CANADA - Potential changes to beneficial tax treatment on stock options
      • CHINA - Promulgation of the administrative measures on entitlement of non-resident taxpayers to tax
      • THE NETHERLANDS - Tax Plan 2020
      • UNITED KINGDOM - Double tax treaty between the UK and Gibraltar
      • UNITED KINGDOM - Murphy v HMRC - The period a bonus is 'for'
    • November 2020 Issue
      • CYPRUS - Tax relief for expatriates in Cyprus
      • SWITZERLAND - Swiss work and residence permits news
      • UNITED KINGDOM - National Insurance – Transition rules from 1 January 2021
      • UNITED STATES - FBAR updates – 2019 FBAR extended to 31 December 2020 for certain taxpayers
    • November 2021 Issue
      • BELGIUM - Revision of the current Belgian special tax regime
      • DENMARK - Ruling on potential PE for sales rep WFH in Denmark but focused on Sweden/Finland & Norway
      • ITALY - Carried interest, the new orientation of the Italian tax Authority on the application of the
      • UNITED KINGDOM - Employment tax budget commentary
      • UNITED KINGDOM - Electric Vehicles (EVs) – are they affordable?
      • UNITED KINGDOM - PAYE liability involving offshore matters – updated guidance on voluntary disclosur
    • November 2022 Issue
      • EUROPEAN UNION - Directive on transparent and predictable working conditions enters into effect
      • CANADA - Income tax considerations for social media influencers
      • IRELAND - Finance bill 2022 includes employment measures
      • SPAIN - Questions on the constitutionality of the “benchmark value” of property
      • UNITED STATES - Immigration issues for business travellers
    • October 2019 Issue
      • CHINA - China and Japan social security protocol
      • MALAWI - Taxation of expatriates in Malawi
      • SOUTH AFRICA - Expatriate employees in South Africa
      • UNITED KINGDOM - HMRC update on the availability of the tax free personal allowance after Brexit
      • UNITED KINGDOM - Social security changes for UK employees in the EU after Brexit
    • October 2020 Issue
      • CANADA - Lost COVID-19 employees in Canada: Important employer considerations
      • CANADA - Proposed changes to stock option rules
      • CZECH REPUBLIC - Stricter rules for workers posted to the Czech Republic
      • SWEDEN - Legislative proposal regarding economic employer concept
      • UNITED KINGDOM - Immigration Health Surcharge
    • October 2021 Issue
      • BELGIUM and LUXEMBOURG - The 24 day-rule between Belgium and Luxembourg: as of 2022 up to 34 days
      • CANADA - COVID-19 and medical expense tax credit
      • NETHERLANDS - 2022 Tax Budget
      • UNITED KINGDOM - Health and Social Care levy - how it will work
      • UNITED KINGDOM - Swiss Convention on Social Security Coordination
      • UNITED STATES - Initial tax proposals released from the U.S. House Ways & Means Committee
    • October 2022 Issue
      • EUROPEAN UNION - European Economic and Social Committee response to cross-border teleworkers and the
      • IRELAND - Budget 2023 measures affecting employment tax
      • NETHERLANDS - Budget proposes updates to 30% scheme
      • UNITED KINGDOM - HMRC investigating UK account holders of Euro Pacific International Bank
    • September 2019 Issue
      • CANADA - Canadian tax
      • DENMARK - Tax liability when companies cross national borders
      • HONG KONG - Don’t underpay your employees or you might pay even more
      • UNITED KINGDOM - Updates from HMRC
    • September 2020 Issue
      • CHINA - Policies on improving the methods of withholding and prepayment of individual income tax
      • HONG KONG AND MACAU - What’s influencing investors’ business strategies for Hong Kong and Macau?
      • SPAIN - The impact of COVID-19 on tax residence in Spain
      • UNITED STATES - Year-end payroll tax withholding exposure
    • September 2021 Issue
      • CANADA - Key equity considerations in transactions
      • CANADA - Voluntary Disclosures Program (VDP)
      • HONG KONG - Will the COVID-19 pandemic replace traditional employment with the “slashie” culture?
      • ITALY - For the expatriates who moved back to Italy for covid-19 restrictions: Added insult to injur
      • UNITED STATES - The impact of US state taxation on mobile workers
    • September 2022 Issue
      • BELGIUM - Blueprint tax reform
      • CANADA - The CRA’s position on cryptocurrency: income tax implications
      • IRELAND - Significant forthcoming changes to the taxation treatment of company cars
      • Portugal - Exemption from the appointment of a tax representative for individuals who are tax reside
      • UNITED KINGDOM - Global mobility is vital for businesses – but how do you manage the costs?
    • Archived Issues
    • Explore Global Employer Services
    • September 2023 Issue
    • July 2023 Issue
    • August 2023 issue
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  • Transfer Pricing News
    • Issue 30 - March 2019
      • AZERBAIJAN - Recent transfer pricing developments
      • BOTSWANA - Botswana introduces transfer pricing from 1 July 2019
      • HUNGARY - New possibility of creating Corporate Taxpayer Groups affects transfer pricing requirement
      • INTERNATIONAL - Value chain analysis
      • ISRAEL - Israeli transfer pricing income tax circulars
      • THAILAND - Transfer pricing regulatory regime and documentation requirements
    • Issue 31 - July 2019
      • BRAZIL - Transfer pricing joint project with OECD
      • IRELAND - Proposed transfer pricing regime changes
      • MOROCCO - Advance Price Agreements in Morocco: How to proceed
      • PANAMA - Plan of action 13: Addition of the Country-by-Country Report within the transfer pricing fr
      • SAUDI ARABIA - Introduction of Transfer Pricing bylaws
      • UNITED KINGDOM - How to handle HMRC transfer pricing enquiries
    • Issue 32 - December 2019
      • DENMARK - Recent developments
      • FRANCE - Intra-group loans rates: French Administrative Supreme Court ends tax uncertainty
      • INTERNATIONAL - Further OECD guidance on Country-by-Country Reporting
      • SOUTH AFRICA - Amendments to South African transfer pricing regulations 
      • SRI LANKA - Revised transfer pricing regulations
    • Issue 33 - March 2020
      • BRAZIL - Transfer pricing in Brazil - Towards convergence with the OECD standard
      • CHINA - Latest developments in transfer pricing audit and inspection
      • GERMANY - Draft ATAD implementation act
      • INTERNATIONAL - Transfer pricing on financial transactions
      • NORTH MACEDONIA - Transfer pricing legislation amended in accordance with BEPS standards
    • Issue 34 - October 2020
      • INTERNATIONAL/OECD - Financial guarantees
      • AUSTRALIA - The Australian landscape - Current and future
      • BELGIUM -Belgian tax administration publishes two circular letters on transfer pricing
      • CANADA -Canada Appeals Court rules in Cameco’s transfer pricing dispute involving Swiss subsidiary
      • CHINA - Latest transfer pricing updates
      • ECUADOR - Transactions between related parties: Prior assessment consultations
      • SAUDI ARABIA - Transfer pricing guidelines update 2.0
    • Issue 35 - April 2021
      • NEW - from Global transfer pricing services
      • DENMARK - Submission of transfer pricing documentation now mandatory
      • GERMANY - Guidance updated on taxpayer obligations during transfer pricing exam
      • IRELAND - New transfer pricing revenue guidance
      • ISRAEL - The Israeli tax authority tightening its standpoint regarding development centres
      • ITALY - Transfer pricing developments
      • RWANDA - Transfer pricing developments
      • SINGAPORE - The IRAS’ COVID-19 transfer pricing guidance and what it means for companies
      • THAILAND - Comprehensive updates on Thailand Transfer Pricing
      • TUNISIA - Harmonisation of transfer pricing regulations with international standards
    • Issue 36 - August 2021
      • ARGENTINA - New simplified transfer pricing regime introduced
      • AUSTRALIA - ATO releases compliance guidance for intangible arrangements with cross-border related p
      • INTERNATIONAL - Intragroup and low-value-adding services - A BRICS perspective
      • CHINA - New simplified procedure for unilateral APAs introduced
      • GERMANY - Germany enacts changes to transfer pricing rules
      • UNITED KINGDOOM - Major transfer pricing documentation changes proposed
      • UNITED STATES - Transfer pricing considerations for LIBOR transition
    • Issue 37 - December 2021
      • AUSTRIA - Updated domestic transfer pricing guidelines reflect OECD guidelines
      • CYPRUS - Transfer pricing rules to be codified
      • DENMARK - Documentation rules for domestic transactions abolished, but rules for cross-border transa
      • EUROPEAN UNION - EU adopts new rules on public country-by-country reporting
      • FINLAND - Changes to transfer pricing adjustment provision
      • ITALY - Circular letter to clarify transfer pricing documentation requirements released
      • JORDAN - Transfer pricing instructions include OECD-type documentation requirements
      • NETHERLANDS - Proposed legislation would address transfer pricing mismatches
      • PANAMA - Supreme Court upholds transfer pricing penalty on a taxpayer in a special tax-exempt area
      • POLAND - Changes to transfer pricing documentation rules to apply as from 2022
      • SINGAPORE - Transfer pricing guidelines updated to incorporate new content
      • THAILAND - Tax authorities clarify transfer pricing documentation and CbCR requirements
      • UNITED KINGDOM - Outcome of government consultation on transfer pricing announced
      • ZAMBIA - 2022 budget includes changes to CbCR rules
    • Issue 38 - March 2022
      • AUSTRALIA - Patent box legislation introduced
      • MEXICO - Transfer pricing law changes enter into effect
      • OECD - Draft model rules on Amount A of Pillar One released for public consultation
      • OECD - New edition of transfer pricing guidelines issued
      • PORTUGAL - New transfer pricing rules and documentation requirements enter into effect
      • INTERNATIONAL - Transfer pricing bytes
      • UNITED STATES - State transfer pricing takes center stage
    • Issue 39 - June 2022
      • BRAZIL - Tax authorities unveil plan to align Brazil's transfer pricing rules to international stand
      • CZECH REPUBLIC - Impact of new Transfer Pricing Guidelines
      • INTERNATIONAL - Transfer pricing bytes
      • SOUTH AFRICA - Draft interpretation note on intragroup financial arrangements issued for public comm
      • SPAIN - 2022 tax audit plan and CbC reporting findings released
      • UNITED KINGDOM - HMRC’s transfer pricing and diverted profits tax statistics – a view on results and
      • UNITED STATES - Customs duty refunds on transfer pricing adjustments
      • UNITED STATES - Differences between transfer pricing and financial reporting valuations
    • Issue 40 - September 2022
      • AUSTRALIA - Treasury consultation paper details multinational enterprise crackdown
      • INTERNATIONAL - BDO submits comments to OECD on Pillar One Progress Report
      • INTERNATIONAL - OECD holds public consultation on Pillar One Progress Report
      • INTERNATIONAL - Transfer pricing bytes
      • ISRAEL - Transfer pricing documentation legislation approved for 2022
      • NETHERLANDS - New transfer pricing decree approved
      • UNITED KINGDOM - BlackRock ruling shakes up the landscape for acquisition structures
      • UNITED KINGDOM - HMRC releases draft legislation on transfer pricing documentation changes
    • Issue 41 - December 2022
      • CHINA - Shenzhen customs, tax authorities to collaborate on transfer pricing of related-party import
      • EUROPEAN UNION/LUXEMBOURG - CJEU rules no state aid in Fiat case
      • GERMANY - Final draft bill on public country-by-country reporting published
      • INTERNATIONAL - OECD releases public consultation document on Amount B of Pillar One
      • INTERNATIONAL - Transfer pricing bytes
      • MALTA - Transfer pricing rules published
      • SOUTH AFRICA - Transfer pricing net broadened with introduction of Associated Enterprises Concept
      • UNITED KINGDOM - Transfer pricing documentation requirements changes closer to becoming reality
    • Issue 42 - March 2023
    • Archived Issues
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    • Issue 46 - March 2024
    • Issue 47 - June 2024
    • Issue 48 - September 2024
    • Issue 49 - December 2024
    • Issue 50 - March 2025

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    • Ten-year anniversary special: Explorer long-term trends preview
    • Ten years of explorer reports - spotlight on commodity trends
    • Ten-year anniversary special: Explorer cash balances and takeovers
    • Oil and Gas - Market Overview 2023
    • Renewables Annual Report 2024
    • The Wind Energy Sector: a value chain full of opportunity
    • Energy transition: Spain’s potential in the biomethane sector and the project financing of the neces
    • Hydrogen: the future of power
    • What is the future of Hydrogen as an energy source?
    • Complex energy contracts: clarifying end-to-end process, roles and responsibilities for local offtak
    • 2024 BDO Energy CFO Outlook Survey
    • Fueling the Energy Transition: As Oil and Gas Companies Adapt, Investor Interest Increases
    • 3 Questions to Consider When Securing Capital in the Oil and Gas Sector
    • Revolutionising mining operations: Introducing BDO’s AI-powered coaching
    • Impact of the OECD Pillar Two model rules on natural resource companies
    • The Megawatt Hour with BDO
    • Renewable Energy Tax Credit Transfers: Doing Well by Doing Good
    • 5 Steps Energy Companies Should Take to Succeed in Renewables
    • How Energy Companies Can Maximize IRA Renewable Energy Credits
    • Proposed changes to accounting for contracts to acquire electricity from renewable sources
  • Public Sector
    • Outcome-driven healthcare
    • Digital Transformation in Healthcare
    • Are Pharma and medical companies well positioned in a post pandemic world?
    • Is Healthcare well positioned in a post pandemic world?
    • In the face of uncertainty, donor funding offers some respite
    • Mental Health Act Compliance in Acute Hospital Trusts
    • The Patient Safety Incident Response Framework (PSIRF)
  • Real Estate & Construction
    • BDO Global 2023 Construction Survey Report
    • As Central Banks Battle Inflation, What’s Next For Real Estate?
    • Is inflation sending the red-hot Real Estate market into overtime?
    • Real estate industry: optimise processes with Robotic Process Automation (RPA)
    • Becoming a UK-REIT
    • Benchmarking for a sustainable real estate business
    • The Rise of AI: How Artificial Intelligence is changing Real Estate Investment Strategies
    • A-REIT Survey 2023
    • REITS – Have the Geopolitical and Socioeconomic Risks been Considered?
    • Assessing the financial viability of key contractors
    • Building Products & Services - Sector Insights 2024
    • Upholding integrity: Anti-money laundering compliance imperatives in real estate
    • The real estate internal auditor of the future
    • PropCost service charge benchmarking
    • Are rising rates killing the market in 2023 or setting us up for the next rally?
    • Interest rates shake foundations
    • Is the commercial Real estate market on the brink of collapse?
    • Listed real estate companies not yet ready for the CSRD
    • BDO Construction Survey 2023
    • Funding options for Build-to-Rent in 2023
    • Tackling an evolving housing crisis
    • Who is taking the risk on large infrastructure projects?
    • “There is more in us”
    • More than half of developers have postponed residential construction projects, BDO survey finds
    • The Debt Dilemma: No Real Estate Sector is Immune
    • The Impact of Climate Change on the Real Estate Market: An Insurance Perspective
    • Top 10 Property Tax Myths
    • Inflation Reduction Act: Costs and Benefits for Real Estate & Construction
    • Real Estate and Construction Industries’ Growing Cybersecurity Threat
    • How AI is transforming real estate property appraisals
    • What you need to know about residential property flipping and your income taxes
    • Navigating the shifting real estate market
    • Green Bonds in Real Estate
    • Real Estate under the anti-money laundering spotlight
    • Construction Contract Audits: Safeguarding Your Project’s Bottom Line
    • Construction Industry Scheme (CIS) – are you getting it right?
    • BDO in New Zealand Construction Sector Report 2024
    • How to cope with rising infrastructure project costs
    • Mitigating disruption in the construction industry
    • Red flags throughout the lifecycle of an infrastructure project
    • ESG in construction
    • BDO in Australia Construction Survey Report 2024
    • Partnership trends in the property sector
  • Technology, Media & Entertainment and Telecommunications
    • How Gaming Provides a Window into the Metaverse
    • MEDIAtalk February 2023
    • New Spanish National court criterion restricts software development projects access to Innovation te
    • The Metaverse
    • The 10 trends to watch in the media sector
    • 2022 Telecommunications Risk Factor Survey
    • Attitudes to Reward and Remuneration in TMT companies
    • Português: Guia para empresas de TMT da América Latina se preparando para investimentos externos
    • Español: Guía para empresas latinoamericanas de TMT que se preparan para inversiones extranjeras
    • Guide for Latin American TMT companies preparing for external investments
    • 2021 Telecommunications Risk Factor Survey
    • Guide to selling your technology business
    • Recruiting to fill the skills gap: Why you need to improve your tech recruitment strategy
    • International Tech Hubs 2023
    • BDO’s 2023 Telecommunications Risk Factor Survey
    • M&A media deals – reality bites?
    • Techtonic States - Tech Spotlight
    • Generative AI
    • BDO's Legal Guide to European Tech Regulations
    • MediaTalk: The evolution of engagement
    • MEDIAtalk H2 2024

• Audit & Assurance
  • Client Advisories
  • Flash Reports

• Tax
  • EU Direct Tax
  • Expatriate Tax
    • BDO Global Employer Services News – April 2021
    • BDO Global Employer Services News – April 2023
    • BDO Global Employer Services News – August 2022
    • BDO Global Employer Services News – December 2022
    • BDO Global Employer Services News – February 2023
    • BDO Global Employer Services News – January 2023
    • BDO Global Employer Services News – July 2022
    • BDO Global Employer Services News – June 2023
    • BDO Global Employer Services News – March 2023
    • BDO Global Employer Services News – November 2022
    • BDO Global Employer Services News – October 2022
    • BDO Global Employer Services News – September 2022
    • BDO Global Employer Services News – June 2022
    • BDO Global Employer Services News – May 2022
    • BDO Global Employer Services News – August 2021
    • BDO Global Employer Services News – December 2021
    • BDO Global Employer Services News – January 2022
    • BDO Global Employer Services News - February 2021
    • BDO Global Employer Services News – February 2022
    • BDO Global Employer Services News – July 2021
    • BDO Global Employer Services News – June 2021
    • BDO Global Employer Services News – April 2022
    • BDO Global Employer Services News – May 2021
    • BDO Global Employer Services News – September 2021
    • BDO Global Employer Services News – October 2021
    • BDO Global Employer Services News – November 2021
    • BDO Global Employer Services Newsletter – January 2021
    • BDO Global Employer Services News – March 2021
    • BDO Global Employer Services News – March 2022
    • BDO Global Employer Services News – May 2023
    • BDO Global Employer Services Brochure
    • Belgium - Comparison of special tax regime for expatriates in Belgium, Netherlands
    • Belgium - Minister of Finance launches tax reform plan
    • Canada - Departure tax and reporting requirements when you leave Canada
    • Singapore - Complementarity Assessment (COMPASS) Framework enters into effect
    • United States - U.S. district court outlines possible exemption for treaty non-resident from FBAR fi
    • United Kingdom - Short-term business visitors agreements deadline approaching
    • Ireland - Recent guidance issued on tax equalisation arrangements
    • Canada - U.S. citizens living in Canada: renouncing U.S. citizenship
    • International - Is the EU Directive on improving working conditions in platform work a threat to the
    • European Union - Framework agreement on cross-border telework finalised
    • Singapore - Tech@SG and Tech.Pass programmes aim to facilitate employment of foreign talent
    • United Kingdom - Guidance on reporting hybrid working arrangements for sponsored workers amended
    • Germany - Court rules on taxation of income from German statutory pension after move to Italy
    • Canada - Compensation planning for athletes under the microscope
    • Australia - Are you compliant with your Employee Share Scheme (ESS) reporting obligations?
    • United Kingdom - HMRC self-assessment helpline to be unavailable during summer
    • India - India amends rule for calculating value of accommodation benefit provided by employer
    • Ireland - Key employment tax measures in Budget 2024
    • United Kingdom - HMRC issues guidance on nomad employees creating permanent establishments
    • Italy - Italy’s Blue Card reform is under way
    • India - Visa services temporarily suspended in Canada
    • Denmark - Home offices can constitute permanent establishments, with tax consequences
    • BDO Global Employer Services News – October 2023
    • BDO Global Employer Services News – August 2023
    • BDO Global Employer Services News – July 2023
    • BDO Global Employer Services News – September 2023
    • Canada - Canada introduces tax-free first home savings accounts
    • United Kingdom - UK provides guidance on correcting payroll errors for earlier tax years
    • Ireland - Irish tax authorities update guidance on employment performed predominantly outside Irelan
    • Ireland - Ireland introduces enhanced reporting requirements effective January 2024
    • Netherlands - Netherlands employee participation plans explained
    • United Kingdom - UK Ratifies New Treaty with Luxembourg
    • European Union - EU Framework Agreement on Cross-border telework enters into force
    • India - Delhi Tax Tribunal rules on applicability of withholding tax provision to reimbursement of s
    • Germany - Germany and Luxembourg agree to extension of de minimis rule for employees
    • Switzerland - Switzerland and France sign agreement on taxation of cross-border teleworkers
    • Canada - Budget 2023 Includes Employee Ownership Trust Provisions
    • India - Mumbai Tax Tribunal upholds penalty under Black Money Act for non-disclosure of assets outsi
    • Canada - New CRA tests: province of employment for remote workers
    • Switzerland - Labour migration to Switzerland continues apace
    • Netherlands - Netherlands limits benefits of 30% ruling, repeals net worth tax exemption
    • Ireland - Ireland modifies tax collection system for gains realised on exercise of share options
    • Australia - Don’t become a statistic - Manage your superannuation payroll obligations
    • Hong Kong - 2023 Policy Address includes proposed tax measures
    • BDO Global Employer Services News – December 2023
    • Belgium - New tax treaty: what to expect?
    • United Kingdom - National insurance contributions changes
    • Canada - Canada Introduces T4 reporting changes for 2023 tax year
    • United Kingdom - The end of P11Ds – or is it?
    • BDO Global Employer Services News - January 2024
    • International - New UK-EEA EFTA social security agreement enters into effect
    • Belgium - Belgium updates benefit in kind calculation for company cars
    • International - Global Mobility tax policy – trends, best practice and avoiding pitfalls
    • BDO Global Employer Services News - February 2024
    • EMAIL Marketing - TEST2
    • Germany - Germany clarifies permanent establishment rules for home offices
    • Belgium - Belgium’s modifications to interest rates affect valuation of employer-provided loans
    • Belgium - Belgium, Netherlands sign agreement to clarify home office, PE rules
    • United Kingdom - Spring 2024 budget makes changes to national insurance contribution rates
    • United Kingdom - Employers and internationally mobile employees – impact of changes to non-domicile
    • Hong Kong - Hong Kong’s 2024/25 budget includes salaries tax measures
    • Belgium - Recent rulings on taxation of French-source dividends may provide opportunities
    • BDO Global Employer Services News - March 2024
    • From boardroom to boarding gate: mitigating global tax risks for executive business travellers
    • United Kingdom - Employer year-end compliance – upcoming reporting deadlines
    • BDO Global Employer Services News - April 2024
    • Canada - 2024 budget proposes changes to capital gains and stock option benefit taxation
    • India - Income tax return verification process must be completed within 30-day period
    • BDO Global Employer Services News - May 2024
    • Belgium - Filing deadlines set for 2024 tax year income tax returns
    • India - Karnataka High Court holds Provident Fund Law for foreign workers is unconstitutional
    • United Kingdom - Employer share schemes and international executives
    • Singapore - Withdrawal of concessionary tax treatment for overseas mandatory pension contributions a
    • Ireland - Enhanced Reporting Requirements in effect
    • India - Private sector employees should focus on EPF, PPF, NPS for retirement
    • BDO Global Employer Services News - June 2024
    • Belgium - New reporting obligations for legal arrangements
    • Belgium - What if your expat makes alimony payments?
    • BDO Global Employer Services News - July 2024
    • South Africa - New tax requirements for foreign employers in South Africa: PAYE withholding obligati
    • United Kingdom - New Agreement on Social Security Coordination with Gibraltar Implemented
    • Ireland - Pension Auto-Enrolment Scheme
    • Thailand - New “Destination Thailand Visa” introduced
    • India - Indian Tax Tribunal holds SC’s decision is declaration of law and applies to all proceedings
    • Portugal - New Non-Habitual Resident regime introduced
    • BDO Global Employer Services News - August 2024
    • Germany - Swiss Residents May Now Benefit From Income Tax Assessment Option
    • Canada - What Recent Housing Tax Measures Mean for You
    • Germany - Draft Annual Tax Law 2024 Includes Employment Provisions
    • Switzerland - Compulsory Accident Insurance Denied in Teleworking Arrangement
    • Ireland - Budget 2025 Announced
    • United Kingdom - Government Provides Clarity on Taxation of Non-Domiciled Individuals Reforms
    • Colombia - Global Employment Services Implications of Tax Reform Bill
    • BDO Global Employer Services News - October 2024
    • Japan - Doing Business in Japan Webcast
    • Belgium - Expanded Interpretation of Non-Residents’ Income Tax Filing Obligation Adopted
    • United Kingdom - 2024 Autumn Budget Brings Changes to Non-Domiciled Taxation
    • Sweden - New Öresund Agreement Increases Flexibility for Cross-border Commuters in Sweden, Denmark
    • BDO Global Employer Services News - November 2024
    • United Kingdom - Autumn Budget Includes Updates to Employment Measures
    • Spain - New Tax Benefit Available for Individuals Relocating to Madrid
    • Switzerland - 2025 Quotas for Third-Country Nationals Remain Unchanged
    • Canada - Canada Legislation on Proposed Stock Option Changes Still Pending
    • Israel - ESOP Reporting Regulations Amended
    • BDO Global Employer Services News - December 2024
    • Belgium - The End of Automatic Tax Increases for Tax Return Errors?
    • Belgium - New Tax Measures Announced in Wallonia, Flanders
    • Netherlands - Tax Budget 2025 Introduces Changes to 30% Ruling
    • Belgium - Taxable Benefit in Kind for Private Use of Company Car Will Increase in 2025
    • United Kingdom - Payrolling Benefits in Kind -- What Employers Should Be Thinking About Now
    • Italy - Inpatriate Tax Regime: One Year After Amendments
    • France - Reporting Requirements and Taxation of Foreign Trusts
    • Luxembourg - Inpatriate tax regime amended to boost attractiveness for talent
    • Germany - Annual Tax Act Introduces Changes to Employment Tax Provisions
    • Belgium - Federal Government Unveils Coalition Agreement
    • Singapore - Changes in Tax Treatment of Contributions to Offshore Pension Funds May Have Repercussio
    • Austria - From “Home Office” to “Telework” - Practical Questions on Telework Act
    • Morocco - 2025 Budget Introduces Tax Changes for Employees and Pensioners
    • Canada - Government Defers Capital Gains Inclusion Rate Increase - What this means for Employer & Em
    • BDO Global Employer Services News - February 2025
    • Belgium - Tax Authorities Finally Accept Tax Credit on French-Source Dividends
    • Denmark - New Regulations For Posted Workers
    • European Union - Posting of Third-Country Nationals: A Call for Clear EU Legislation
    • Botswana - 2025/2026 Budget Implications for Direct Taxation of Employees and Businesses
    • France - 2025 Finance Act Introduces Personal Taxation Measures
    • United States - IRS Issues First Guidance on Federal Income and Employment Tax for State Paid Family
    • BDO Global Employer Services News - March 2025
    • United Kingdom - Immigration Changes to Gig Economy Firms
    • Ireland - New Civil Service Mileage and Subsistence Rates Approved
    • United Kingdom - Changes to Section 690 Directions: Action Needed As Soon As Possible
    • Japan - 2025 Tax Reform’s Impact on Global Mobility
    • Netherlands - Recent Changes to Expat Ruling Regime
    • Switzerland - Swiss Employers Face New Certification Obligations for Swiss/French Cross-Border Commu
    • BDO Global Employer Services News - April 2025
  • Indirect Tax
    • BDO Indirect Tax News - Issue 1/2021
    • BDO Indirect Tax News - Issue 1/2022
    • BDO Indirect Tax News - Issue 1/2023
    • BDO Indirect Tax News - Issue 2/2022
    • BDO Indirect Tax News - Issue 2/2021
    • BDO Indirect Tax News - Issue 2/2023
    • BDO Indirect Tax News - Issue 3/2022
    • BDO Indirect Tax News - Issue 3/2021
    • BDO Indirect Tax News - Issue 4/2022
    • Mexico - Ban introduced on imports of goods made with forced labour
    • Canada - New tax levied on “underused” residential property in Canada
    • European Union - CJEU holds online platform operator liable for VAT collected from customers
    • Germany - Supply and installation of photovoltaic systems now zero-rated
    • Ecuador - New reductions/exemptions from VAT and the tax on foreign currency announced
    • United Arab Emirates - New VAT reporting requirement for e-commerce supplies and rules for reporting
    • Spain - Binding rulings clarify scope of new plastic packaging tax
    • United Kingdom - Plastic packaging tax rate increased
    • European Union - The Carbon Border Adjustment Mechanism: What it means for businesses within and out
    • Netherlands - VAT consequences of a return of goods
    • Poland - Mandatory e-invoicing postponed to July 2024
    • France - Administrative guidelines released on VAT treatment of compensation payments
    • India - Scope of taxable online services affecting foreign service providers proposed to be broadene
    • United Kingdom - Impact of EU “VAT in the Digital Age” proposals on UK/non-EU organisations
    • United States - Without an exemption certificate your sales may not be exempt
    • Germany - Update on jurisprudence relating to VAT grouping rules
    • International - Indirect tax bytes
    • Aruba - Potential impact of the impending turnover tax on imports
    • Canada - New legislation to eliminate forced and child labour in supply chains enacted
    • Italy - Tax authorities reverse position on VAT treatment of transactions between Italian branch and
    • China - Integrated circuit enterprises may be eligible for super input VAT credit
    • Spain - Financial services now excluded from application of use and enjoyment rule
    • Spain - DAC 7 implemented into domestic law
    • India - Foreign Trade Policy 2023 includes major shift in focus
    • Denmark - Interest charged on corrections to VAT returns as from 1 July 2023
    • Czech Republic - VAT reduced rates proposed to be consolidated, resulting in some reclassifications
    • Netherlands - Customer’s identity required to apply reverse charge
    • Japan - Relief measures proposed for tax-exempt businesses under JCT invoicing system
    • Germany - Plastic packaging tax enacted
    • Zimbabwe - VAT, customs duty suspended on basic commodities
    • Malaysia - Update on indirect taxes, including re-introduction of voluntary disclosure programme
    • Germany - New e-invoicing requirements under discussion
    • United States - Preparing for sales tax audits five years after Wayfair
    • European Union - Regulation on Carbon Border Adjustment Mechanism provides details on compliance obl
    • European Union - Proposed EU Customs reform includes VAT changes
    • Spain - Draft regulations issued on mandatory B2B e-invoicing
    • International - Indirect tax bytes
    • United Arab Emirates - Implementation of VAT and corporate tax: Key differences and implications for
    • European Union - Commission adopts CBAM implementing regulation and transition period now in effect
    • Spain - Supreme Court rules on proportionality of penalties related to the reverse charge
    • European Union - New place of supply rules for virtual events to apply as from 2025
    • Environmental taxes - Plastic packaging and packaging waste
    • Canada - Changes to customs regime requires importers to register in the Assessment and Revenue Mana
    • Spain - New registration/reporting obligations for the packaging sector
    • BDO Indirect Tax News - Issue 4/2023
    • International - Indirect tax bytes
    • United States - Unveiling the hidden perils of the sales tax registration process
    • BDO Indirect Tax News - Issue 3/2023
    • Brazil - Indirect tax reform: “A work in progress”
    • Egypt - Guidance issued on VAT treatment of a supply of digital services
    • China - VAT reduction and exemption extended for small-scale taxpayers
    • Canada - Impending deadline for filing Underused Housing Tax return
    • Singapore - High Court issues seminal decision on the GST treatment of a “direct selling” business m
    • Spain - Regulations on invoicing software and e-invoicing systems published
    • Czech Republic - VAT rate changes and limits on VAT deductions
    • Italy - VAT treatment of crypto assets/NFTs clarified
    • Australia - Exporters could be impacted by carbon tariffs in the EU
    • Argentina - Changes made to tax on foreign currency exchange transactions
    • United States - Export control rules on semiconductors and advanced ICs updated and expanded
    • Indonesia - Government subsidizing certain residential housing purchases by assuming VAT
    • Chile - VAT exemption for professional partnerships
    • Sweden - Court decision facilitates input VAT deduction rights for active holding companies disposin
    • Sweden - Deductibility of input VAT for mixed activities can be calculated based on turnover
    • European Union: Luxembourg - CJEU clarifies board members not subject to VAT
    • Netherlands - Foreign establishments excluded from Dutch VAT groups
    • BDO Indirect Tax News - Issue 1/2024
    • Luxembourg - Domestic reverse charge extended to supplies of certain electronic devices and metals
    • Poland - Update on the introduction of mandatory electronic invoicing
    • Japan - 2024 tax reform includes new compliance requirements for platform operators
    • United States - State and local tax considerations beyond sales tax: A guide for inbound businesses
    • International - Indirect tax bytes
    • International - VAT/GST changes for 2024
    • Italy - Rules on VAT representatives of nonresident taxpayers tightened
    • Spain - Supreme Court rules on VAT treatment of transfer of mixed use vehicles to employees
    • Malaysia - Sales Tax now levied on low value goods
    • Malaysia - Service tax rate increased and scope of tax expanded
    • European Union: CJEU AG opines Dutch pension funds are not eligible for a VAT exemption
    • Japan - 2024 tax reform includes revision of JCT exemption rules
    • Germany - Compatibility of the real estate transfer tax with EU rules under scrutiny
    • Germany - E-invoicing to be implemented on 1 January 2025
    • India - Court upholds constitutionality of the anti-profiteering provisions in the CGST law
    • France - VAT treatment of NFTS clarified
    • BDO Indirect Tax News - Issue 2/2024
    • Poland - Implementation of e-invoicing portal delayed again, this time with revisions
    • United States - Navigating sales tax in the life science industry: Challenges and solutions
    • International - Indirect tax bytes
    • China - New customs law adopted
    • Slovak Republic - Tax on sweetened beverages planned for 2025
    • European Union - Advocate General opines that card/app provider makes supply of goods for VAT purpos
    • Spain - Tax authorities rule on VAT treatment of services provided by partners and administrators
    • Spain - Supreme Court to rule on VAT treatment of mixed holding companies and the transfer of shares
    • France: CJEU rules on VAT treatment of single-purpose and multi-purpose vouchers
    • European Union - Still no agreement on VAT in the Digital Age proposals
    • Belgium - Latitude granted for notification requirement applying to mixed and partial VAT taxpayers
    • Italy - Reciprocity agreement with the UK will facilitate VAT refunds for businesses
    • Brazil - Indirect tax reform: Now is the time to prepare!
    • Norway - Rules governing repayment of deducted VAT on purchase of passenger vehicles revised
    • BDO Indirect Tax News - Issue 3/2024
    • Denmark - Supreme Court rules on abuse of VAT rules through intragroup transactions
    • European Union - CJEU rules again on when a subsidiary can be considered a fixed establishment
    • European Union - Still no agreement on VAT in the Digital Age proposals: Where we are now
    • Germany - Mandatory e-invoicing: What you need to know!
    • International - Indirect tax bytes
    • United States - Sales tax implications of cross-border intercompany fees
    • Romania - E-invoicing for B2C transactions
    • Peru - New tax on digital platforms introduced
    • European Union - Importers struggling with embedded emissions data under CBAM
    • Italy - SPV can deduct VAT incurred in an MLBO transaction
    • Argentina - Tax rate on certain foreign currency transactions reduced
    • Finland - VAT rates increased and reclassified
    • Norway - Digital Reporting of Information to Customs Before Import of Goods to be Mandatory in 2025
    • France - VAT regime for Accommodation Services Clarified
    • Australia - Mandatory Climate-Related Reporting on the Horizon
    • United Arab Emirates - Crypto and Fund Management Services Exempt from VAT
    • BDO Indirect Tax News - Issue 4/2024
    • Colombia - Rules Governing the Electronic Equivalent Document Revised
    • Switzerland - New VAT Law: Implications for Small and Medium-Sized Enterprises
    • Switzerland - Platform Taxation to Apply as from 2025
    • United States - Local Taxation of SaaS: Compliance Strategies and Potential Exposures
    • International - Indirect tax bytes
    • Mexico - Criteria for Temporary Importation of Sensitive Goods Revised
    • Italy - Import VAT Now Considered a Custom Duty
    • European Union - CJEU Rules on VAT Treatment of Electric Vehicle Charging
    • European Union - ViDA Package Finally Adopted: Significant VAT Changes on the Horizon
    • Italy - Secondment of Staff to be VATable Supply as From 2025
    • European Union - New VAT Rules for Virtual Events in 2025
    • Spain - E-Invoicing, Billing Systems and the ViDA Package
    • Estonia - E-Invoicing Changes for 2025
    • Ecuador - Update on Indirect Tax Changes
    • Spain - Guidance Issued on VAT Deductibility for Mixed Use Leased Vehicles
    • Spain - Supreme Court Establishes Precedent on VAT Taxable Base for Related Party Transactions
    • China - Export Tax Rebate Reduced or Eliminated for Various Products
    • Spain - New Enhanced VAT Controls on Energy Products
    • Indonesia - Standard VAT Rate Increase for Luxury Items
    • China - New VAT Law to Apply in 2026
    • Czech Republic - Significant Changes Made to VAT Rules
    • France - Political Instability and New VAT Case Law
    • United States - Sales Tax Trends to Watch in 2025
    • European Union - Overview of the Forced Labour Regulation
    • Vietnam - New VAT Law Affects Foreign Businesses in E-Commerce and Digital Sectors
    • European Union - E-invoicing: Transforming Businesses for the Digital Age
    • International - VAT/GST Rate Changes for 2025
    • International - Indirect tax bytes
    • Italy - New Stricter Obligations for VAT Representatives
    • Switzerland - VAT Pitfalls for Foreign Companies
    • Philippines - VAT Applies to Digital Service Providers
    • Colombia - Stamp Tax Rate Increased Temporarily
    • Australia - Will the Australia-US Free Trade Agreement save Australian exporters from US Tariffs?
    • Spain - Supreme Court Rules on Application of Reduced VAT Rate on Transfer of Dwelling
    • Spain - Tax Authorities Clarify Application of the Verifactu Regulation
    • France - Strict Evidentiary Requirements Must be Met for VAT Deduction on Real Estate Investments
    • China - Retaliatory Tariffs Imposed on US-Origin Imports
    • European Union - New SME Optional VAT Exemption Offers Flexibility
    • Belgium - VAT compliance rules tightened
    • Spain - Annual Tax and Customs Control Plan for 2025 Released
    • Indonesia - New Modern Tax Administration System Introduced
    • Spain - Tax Authorities Clarify VAT Rate on Bread
    • Slovenia - New VAT Ledgers Required from July 2025
    • United States - Streamlining Indirect Tax Compliance and Enhancing Efficiency through Automation Sol
    • Spain - New Framework for Intrastat Violations
    • International - Indirect tax bytes
    • BDO Indirect Tax News - Issue 2/2025
    • European Union - VAT in the Digital Age Framework Formally Adopted
  • International Tax
    • TAX and ESG - How tax represents one of the most tangible representations of ESG in action
    • Tax in ESG
    • European Commission publishes proposal for directive implementing Pillar Two GloBE rules
    • G-20 backs G-7 support for global minimum tax and new allocation rules – what’s the real impact?
    • A regional perspective on global tax reform
    • Global Tax: OECD announcement of agreement on International Tax Reform
    • Tax and Net Zero: How do Green Tax policies in individual countries compare?
    • OECD releases Pillar Two model rules to bring global minimum tax into domestic legislation
    • Tax as an essential part of your ESG Agenda
    • Global Tax Outlook - Spotlight on Global Tax Assurance and Risk Management
    • Global Tax Outlook 2020 - The Changing Face of Tax
    • BDO International Tax Services Brochure
    • Latest on Taxation of the Digital Economy - December 2019
    • Taxation of the Digital Economy - OECD/G20 Inclusive Framework on BEPS (IF) endorses OECD’s proposal
    • Taxation of the Digital Economy - Rethinking the world tax system
    • The state of play on international tax reform
    • The world of corporate international tax in 2019 and beyond
    • United Kingdom - Spring budget includes Pillar Two and transfer pricing documentation announcements
    • Canada - No significant international tax announcements in 2023 federal budget
    • What the Tax Director really wants for Christmas
    • What is Pillar Two and why is it important?
    • Global Tax Outlook 2023
    • Pillar Two updates: Status of implementation around the world
    • Taxation of non-resident directors around the world
    • OECD issues Pillar Two Administrative Guidance, Information Return, and STTR Guidance
  • Private Client Tax Services
    • European Property Tax Guide 2021
    • Global reporting and the challenges of supporting multijurisdictional clients
    • European Property Tax Guide 2023
    • Global Opportunities for Relocation 2023
    • Foreign property ownership in Asia Pacific 2024
  • R&D tax credits and incentives
    • Keeping good records for R&D tax incentive claims – a global perspective
    • How R&D tax incentives and IP initiatives can help manage tax exposure: A global perspective
  • Transfer Pricing
    • Rethink - Transfer Pricing | The transfer pricing lifecycle: A holistic approach
    • BDO Transfer Pricing News - Issue 35
    • BDO Transfer Pricing News - Issue 36
    • BDO Transfer Pricing News - Issue 37
    • BDO Transfer Pricing News - Issue 38
    • BDO Transfer Pricing News - Issue 39
    • BDO Transfer Pricing News - Issue 40
    • BDO Transfer Pricing News - Issue 41
    • BDO Transfer Pricing News - Issue 42
    • BDO Transfer Pricing News - Issue 43
    • Country-by-Country reporting: risks and opportunities
    • Asset management and transfer pricing
    • Country by Country Reporting - Wider and deeper? Your chance to have a say
    • React | Expect 2021 to bring post-COVID corporate tax reform
    • React | OECD releases digital tax blueprints
    • React | Profit splits and cost sharing: what about losses?
    • React | Routine Entities and Principals - Adjusting Profits
    • React | Transfer Pricing and Cash Flow Management
    • Realise | Customs and Transfer Pricing: Year-end Adjustments
    • Realise | Managing intellectual property: Diligence is the mother of good fortune
    • Realise | Restructuring and allocating risk: The proof is in the pudding
    • Resilience | OECD - COVID-19 Transfer Pricing Implications
    • Resilience | Financial transactions: COVID-19-proof or audit-proof?
    • Resilience | Telling the story: Documentation
    • Resilience | Updating ranges: When what’s past is no longer prologue
    • Rethink - Transfer Pricing | Adapting supply chains - More than moving functions
    • Rethink - Transfer Pricing | Critical success factors for establishing an Advance Pricing Agreement
    • Rethink - Transfer Pricing | Dealing with the transfer pricing complications arising due to COVID-19
    • Rethink - Transfer Pricing | Should African countries push back on Pillar 1?
    • Rethink - Transfer Pricing | Supply chain planning - Beyond COVID
    • Spotlight on Transfer Pricing - Identifying complexity and areas of risk
    • International - BDO submits comments to OECD on Pillar One Amount B
    • United States - Prepare your transfer pricing policies for the coming inflation storm
    • Brazil - New guidance on election to apply new transfer pricing rules
    • Germany - Modernisation of procedural transfer pricing law
    • Israel - Transfer pricing form updated
    • United Kingdom - HMRC transfer pricing enforcement activity statistics show impact of COVID
    • Australia - Proposed interest limitation rules - all roads lead to transfer pricing?
    • Australia - ATO’s continued focus on MNEs and arrangements with intangible assets
    • Canada - Comparables and COVID 19
    • South Africa - Is your value chain optimised to keep up with current economic developments?
    • United States - IRS’s annual report shows decline in number of executed APAs
    • Canada - Finance Canada launches consultation on transfer pricing rules
    • United Kingdom - HMRC launches transfer pricing, PE, DPT consultation
    • United States - IRS issues guidance on review, acceptance of APA submissions
    • United Arab Emirates - New transfer pricing rules introduced
    • International - OECD issues progress report on Two-Pillar plan
    • Nigeria - Court nullifies country-by-country reporting regulations
    • Morocco - Postpones entry into force of automatic exchange of financial and tax information agreemen
    • European Union - European Commission proposes transfer pricing directive
    • BDO Transfer Pricing News - Issue 44
    • Australia - Transfer pricing issues – Lessons learned at TP minds Australia 2023
    • React | Brazil’s alignment with the OECD standards - status update: Not if, but when
    • India - India’s Supreme Court Rules on Transfer Pricing Appeals to High Courts
    • Burkina Faso - CbC report and APAs introduced
    • React | Adapting royalties and service payments in the short and longer term economic environment
    • United States - IRS launches effort to bring U.S. distributors of foreign corporations into transfer
    • Brazil - 2024: Brazil, welcome to the world of international transfer pricing standards!
    • France - France introduces changes to transfer pricing rules
    • South Africa - Is it time for Amount B to shape your tax strategy?
    • OECD - Tax challenges in the digital economy – Amount B of Pillar One
    • International - OECD releases 2022 MAP Statistics, showing increasing taxpayer interest
    • International - OECD delays Pillar One completion timeline
    • United Kingdom - UK’s HMRC latest statistics show increase in transfer pricing yield
    • Malta - Malta issues transfer pricing guidelines
    • Cameroon - Cameroon introduces country-by-country reporting
    • Netherlands - How new EU tax and transfer pricing rules may affect M&A
    • United Kingdom - Reform of the UK’s international tax laws: a step closer
    • BDO Transfer Pricing News - Issue 46
    • United States - OECD publishes guidance on streamlined application of arm’s length principle to base
    • United States - OECD issues guidance on Pillar 1 Amount B: BDO's summary
    • BDO Transfer Pricing News - Issue 47
    • India - Tax authorities sign record number of advance pricing agreements
    • European Union - Public CbCR: a new reporting obligation for multinationals
    • South Africa - Pillar One and Amount B
    • International - OECD publishes additional Amount B Guidance
    • Germany - Changes to Foreign Tax Relations Act Introduce Stricter Rules on Intercompany Financing
    • Singapore - “Unpacking” the Seventh Edition of the Transfer Pricing Guidelines
    • United Arab Emirates - Development of Transfer Pricing Landscape in the UAE
    • Israel - Court Rules Against eBay in Landmark Transfer Pricing Case
    • Netherlands - Decree Issued on Amount B Implementation
    • Spain - Implementation of Amount B in Spain: A Current Analysis
    • BDO Transfer Pricing News - Issue 49
    • India - Court rules transaction between foreign enterprise and Indian PE is subject to transfer pric
    • United Kingdom - HMRC Publishes Transfer Pricing, DPT Statistics for 2023/24
    • OECD - Consolidated Report on Amount B Released
    • India - Union Budget 2025 Features Transfer Pricing Proposals
    • BDO Transfer Pricing News - Issue 50
  • Transfer Pricing Alert - Asia Pacific Country-by-Country Reporting Requirements
  • Value Chain
    • BDO Global Value Chain - Tax advisory services brochure
  • World Wide Tax
    • BDO Corporate Tax News - Issue 57
    • BDO Corporate Tax News - Issue 58
    • BDO Corporate Tax News - Issue 59
    • BDO Corporate Tax News - Issue 60
    • BDO Corporate Tax News - Issue 61
    • BDO Corporate Tax News - Issue 62
    • BDO Corporate Tax News - Issue 63
    • BDO Corporate Tax News - Issue 64
    • BDO Corporate Tax News - Issue 65
    • BDO Corporate Tax News - Issue 66
    • New Zealand - Tax exemptions for e-bikes and e-scooters announced
    • United Arab Emirates - MOF issues guidance on new corporate tax law
    • International - Tax and ESG: How tax represents one of the most tangible representations of ESG in a
    • India - Withholding tax rate on royalties and fees for technical services doubles
    • United Arab Emirates - MOF issues guidance on audited financial statements and PEs
    • Qatar - Changes to income tax law include confirmation of 15% minimum tax
    • Kuwait - Companies now required to identify ultimate beneficial owners
    • Belgium - Recent developments in the corporate tax landscape
    • 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
    • Indonesia - New guidance issued on incentives for operators in Special Economic Zones
    • Australia - 2023 federal budget released and other proposals affecting multinationals
    • Austria - Tax regulations for cross-border divisions published
    • France - Loss-making companies may not carry forward unused foreign tax credits
    • International - Corporate tax bytes
    • International - Pillar Two State of Play
    • Hong Kong - Profits tax concession offered for family investment holding vehicles
    • United Arab Emirates - Economic Substance Regulation reporting deadline approaching
    • United Arab Emirates - Guidance on Free Zone Business issued
    • Switzerland - Pillar Two implementation approved in referendum
    • European Union - Draft directive released on EU-wide withholding tax procedures
    • Czech Republic - Extensive tax changes announced, including hike in corporate tax rate
    • Malaysia - Special Voluntary Disclosure Programme for direct taxes re-introduced
    • BDO Corporate Tax News - Issue 67
    • Ireland - Business measures in 2024 budget include minimum tax and increase in R&D tax credit
    • International - Understanding the Subject to Tax Rule
    • Spain - DAC 7 implemented and other changes made to tax law
    • Spain - Burden of proof is on tax authorities to show abuse when denying exemption on EU dividends
    • European Union - Foreign subsidies regulation now in effect, with upcoming reporting obligation for
    • Germany - Changes proposed to interest expense limitation rule
    • Germany - Proposed legislation to implement a global minimum tax released
    • Uganda - 5% DST passed and cap imposed on loss carry forwards
    • Korea - Implementation of UTPR delayed
    • International - Corporate tax bytes
    • Thailand - BOI relief measures granted to alleviate the impact of the global minimum tax
    • Israel - Temporary tax incentives granted for hi-tech sector
    • Italy - Supreme Court rules on “subject to tax” test
    • United Arab Emirates - Global minimum tax will not be implemented in 2024
    • Malaysia - Highlights of Budget 2024
    • Mexico - New tax incentives announced for export sector
    • European Union - Commission proposes head office tax directive for SMES
    • Thailand - Foreign-source income derived by residents to be taxed as from 2024
    • Italy - Amendments to Windfall Tax on banks allows opt-out
    • BDO Corporate Tax News - Issue 68
    • India - Supreme Court rules applicability of MFN clause not automatic
    • European Union - Europe sets new corporate tax challenge with the BEFIT proposal
    • Kuwait - 15% business profit tax proposed
    • France - Finance Bill 2024 includes implementation of EU minimum tax directive
    • Netherlands - Entity tax classification rules to be revised
    • International - Corporate tax bytes
    • International - Pillar Two updates: Status of implementation around the world
    • Thailand - Tax authorities clarify application of the ‘remittance rule’ for foreign-source income of
    • European Union - Five EU member states elect to delay application of IIR and UTPR
    • International - Additional administrative guidance published on the two-pillar solution
    • International - Corporate and withholding tax changes for 2024
    • Ecuador - New tax law aims to stimulate the economy but also includes CFC regime
    • Malaysia - E-invoicing to be implemented in stages starting in August 2024
    • Malaysia - Global minimum tax to apply as from 2025
    • Malaysia - Capital gains tax introduced on gains or profits from disposal of capital assets
    • European Union - Infringement proceedings against nine member states for failure to notify Commissio
    • Switzerland - Global minimum tax rate now in effect
    • Germany - Federal Fiscal Court rules on financial integration requirement for corporate groups
    • Philippines - BIR clarifies withholding tax obligations on e-marketplaces
    • United Arab Emirates - Guidance released on tax group rules
    • Hungary - Minimum tax and other corporate tax measures introduced
    • BDO Corporate Tax News - Issue 69
    • International - Corporate tax bytes
    • Singapore - Gains on disposal of foreign assets now subject to tax
    • European Union - Tax blacklist down to 12 jurisdictions
    • Malta - Pillar Two rules enacted
    • Colombia - Reminder to update the UBO tax registry
    • Colombia - Place of effective management rules clarified
    • Colombia - Significant economic presence rules for nonresident providers of digital services and the
    • South Africa - Tax incentives in 2024 budget
    • European Union: Netherlands - AG opines on the Dutch interest expense deduction limitation rule: Doe
    • Singapore - New Refundable Investment Credit scheme to offset impact of Pillar Two rules
    • Malaysia - Changes proposed to capital gains tax and e-invoicing rules
    • United Arab Emirates - Public consultation on global minimum tax
    • Netherlands - Tax plans announced for the 2025 budget
    • BDO Corporate Tax News - Issue 70
    • India - ITAT rejects virtual service PE concept, emphasises physical presence of employees for a ser
    • International - Corporate tax bytes
    • Japan - New innovation box and changes to deductibility of entertainment expenses and tax credit for
    • Saudi Arabia - Beneficial regional headquarters regime in effect
    • Germany - Annual tax act published
    • European Union - European Council agrees on new rules for withholding tax relief procedures
    • Hong Kong - Bill on patent box tax incentive gazetted
    • European Union - Commission initiates second stage of infringement procedure relating to implementat
    • Costa Rica - Tax authorities clarify capital gains tax rules for nonresidents
    • Thailand - Summary of EV-related and plastic waste incentives
    • Hong Kong - Update on global minimum tax and Hong Kong minimum top-up tax
    • Malaysia - Foreign dividend income tax exemption rules amended
    • Malaysia - Rules for capital gains tax exemption for gains from disposal of foreign capital assets i
    • Malaysia - Guidelines on tax treatment of hybrid instruments released
    • BDO Corporate Tax News - Issue 71
    • Peru - Tax authorities’ interpretation of digital services may create confusion for taxpayers
    • European Union: Netherlands - CJEU upholds the validity of various DAC6 provisions
    • India - Delhi High Court rules royalty payments at arm’s length
    • United Arab Emirates - FTA releases corporate tax guide for free zone persons
    • India - Budget 2024-25 measures affecting nonresident investors
    • Turkey - Global minimum tax and domestic minimum corporate income tax introduced
    • China - Tax credit for upgrading equipment to protect the environment expanded
    • International - Corporate tax bytes
    • International - Pillar Two implementation updates
    • European Union - CJEU Rules Apple Must Pay EUR 13 billion in State Aid Case
    • Netherlands - Changes Proposed to Minimum Tax and Subject-to-Tax Rules
    • Colombia - Broad-Based Tax Reform Bill Presented to Congress
    • European Union - List of Noncooperative Jurisdictions Updated
    • Brazil - Pillar Two Rules Adopted
    • European Union - Dutch Interest Deduction Limitation Rule Complies with EU Law According to CJEU
    • Netherlands - OECD Administrative Guidance to be Incorporated into Global Minimum Tax Legislation
    • Korea - Procedure for WHT Exemption for Interest Income/Capital Gains to be Relaxed
    • France - Corporate Tax Measures in FY25 Draft Finance Bill
    • European Union - New DAC Proposal Adopted for Exchange of the GloBE (Pillar Two) Information
    • Norway - Tax Liability Proposed to be Extended for Foreigners in the Economic Zone and on the Contin
    • Indonesia - Tax Incentives for Entrepreneurs in Nusantara Capital City Updated
    • United Arab Emirates - Economic Substance Regulations Withdrawn
    • Argentina - Generous New Incentive Regime for Large Investments
    • Malaysia - Highlights of 2025 Budget
    • India - Profits Attributable to PE Taxable in Source State Even with Global Losses
    • Spain - Supreme Court Limits Ability of Tax Authorities to Challenge Binding Reports on Technologica
    • International - Corporate tax bytes
    • Bahrain - Domestic Minimum Top Up Tax to Apply in 2025
    • International - Pillar Two implementation updates
    • BDO Corporate Tax News - Issue 72
    • Norway - Exit Tax Rules to be Tightened Again
    • Greece - Participation Exemption Extended to Non-EU Companies
    • Kuwait - Pillar Two Domestic Top-Up Tax Enacted
    • Egypt - MOF Unveils Package of Broad-Based Tax Facilities
    • Singapore - Importance of Maintaining Corporate Tax Residency Status
    • Italy - Scope of Digital Services Tax Broadened and Advance Payment Requirement Introduced
    • Denmark - New Tax Legislation Introduced for Growth and Innovation
    • Germany - Impending Deadline to Submit Notification as Head of a Tax Group for Pillar Two Purposes
    • Spain - Potential for Loss-Making Nonresident Entities to Recover Withholding Tax
    • Ecuador - Guidance on Tax Havens and Preferential Tax Regimes Updated
    • Japan - 2025 Tax Reform Proposal Includes Pillar Two UTPR and QDMTT
    • Oman - Pillar Two Legislation in Effect
    • Indonesia - Global Minimum Tax Under Pillar Two Implemented
    • European Union - FASTER Directive for Simplifying Withholding Tax Procedures Adopted
    • Germany - Final Guidance on Anti-Hybrid Rules Released
    • International - Pillar Two implementation updates
    • International - Indirect Tax Bytes
    • International - Corporate and Withholding Tax Changes for 2025
    • India - Decoding the Union Budget 2025
    • BDO Corporate Tax News - Issue 73
    • Brazil - Withholding Tax on Dividends Remitted Abroad on the Horizon
    • Singapore - What Businesses Need to Know About Corporate Tax Changes in Budget 2025
    • Liechtenstein - Pillar Two GloBE Registration Launched
    • United Kingdom - Government Consults on Proposed Advance Tax Clearance Process for Major Projects
    • United Arab Emirates - Key Action Steps for the First Year of Implementation of Pillar Two Rules
    • European Union - European Council Adopts DAC9 for the Exchange of Pillar Two Information
    • United Arab Emirates - OECD Guidance on Global Anti-Base Erosion Rules Adopted
    • Saudi Arabia - New Rules Require Identification of Beneficial Owners
    • Qatar - Beneficial Tax Credit Granted for Web Summit Entities
    • United Arab Emirates - Regulations on Tax Grouping, Participation Exemption and Foreign PEs Updated
    • Cyprus - Measures Targeting Low-Tax and Non-cooperative Jurisdictions Introduced
    • European Union - CJEU Clarifies PSD Anti-Abuse Rule Regarding the Participation Exemption
    • International - Corporate Tax Bytes

• Advisory
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    • BDO Horizons 2021 - Issue 1
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    • Deal Advisory: Building Products & Services - Sector Insights 2024
    • BDO Horizons 2024 - Issue 3
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    • BDO Horizons 2025 - Issue 1
    • International Trade Policy developments Q1-2025
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  • Cybersecurity
    • Cybersecurity and why Third-Party Attestation is critical today
    • Voices at the forefront
    • The Impact of Cloud Migration on Cybersecurity and Digital Transformation
    • Cyber Threat Intelligence report
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    • Evolving SMB cyber resilience for the next normal
  • RAS
    • Global Cyber Regulations - Why your organisation needs to consider Third Party Assurance Reporting
    • Global Mid-Market Corporate Fraud Landscape 2022
    • Global Risk Landscape 2023
    • Third Party Attestation 2022
    • Global Risk Landscape 2024
    • The Internal Audit and Risk Agenda 2024
    • Navigating your risk landscape: lessons from a decade of crisis
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  • Digital
    • BDO Strategic Digital
    • Techtonic States
    • Unleashing the power of AI: Three key steps for strategic scaling
    • Data Analytics decoded: breaking down barriers to data-driven success
    • Combatting cyber risk: A blueprint for leaders
    • Three ways to trim your IT spend using the cloud
    • How to bridge the cybersecurity knowledge gap with your board of directors: Six effective strategies
    • 5 tips for a successful Microsoft 365 Copilot rollout
    • The essential digital strategy guide for businesses
    • Bridging the strategic divide between technology investment and corporate objectives
    • Business reimagined: A tactical roadmap for successful GenAI adoption
    • Top three reasons your business should migrate to the cloud
  • Management Consulting
    • How CFOs Can Steer Innovation & Value with Generative AI
    • Accelerating Value Creation Through Talent Management | Private Equity's Return on People
    • Understanding your Supply Chain is a Must for Modern Slavery Reporting
    • Managing your Supply Chain and Scope 3 Emissions
    • Trends Shaping 2024: Evolution of the Transport and Logistics Industry
    • ESG in the Shipping Industry: Outlook for 2024
    • From CFO to CVO: Towards a Value-Driven Organisation
    • How to Refocus your Business and Drive Operational Excellence
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    • BDO Business Wellbeing Index April 2024
    • Success with Performance Management - Unleash the Power of Your People
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    • Taking the Lead in ESG: Actionable Next Steps for Procurement Leaders
    • Towards The Triple Bottom Line: How Procurement and Suppliers Can Work Together To Deliver On ESG Go
    • The Global Mobility Playbook: What Rugby Can Teach Us About Success in Business and Life
    • How and Why Attract Investors to Business?
    • 5 Tips for Successful Change Management
    • The Role of Big Data and Advanced Analytics Within your Supply Chain
    • Navigating Strategic Alliances in a Changing Economy
    • The State of Alliance Management
    • Revisiting M4.0 Maturity at a Critical Juncture in Innovation
    • Unlearning to Innovate: What Makes Innovation So Hard, and What to Do About It
    • Optimising Your Shoring Strategy
    • Workplace Strategy: Creating a Competitive Edge
    • Competition from the Inside Out
    • Strategic Thinking for SAM Success
    • From Difficult Conversations to High-Value Dialogue
    • Negotiating the Economic Downturn - Supply Chain Management Review Reprint
    • The Reinvention of Procurement - Supply Chain Management Review
    • Ditch the Script - A California Management Review Reprint
    • Us and Them: The Perils and Promise of Coopetition
    • Financier Worldwide Reprint: Value Beyond the Deal
    • Unleashing the Power of 80/20 Value Creation: A Case Study in Driving Sustainable Growth
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    • People, Process, and Technology: 6 Considerations for Successful Private Equity Merger Integrations
    • The Case for Investing in Supply Chain Visibility
    • Considerations for the Board’s Role in Post Merger Integration