BDO Corporate Tax News summarises recent tax developments of international interest across the world.
In this issue:
- Australia: Budget 2022-23 measures affecting businesses
- Canada:
- CRA position on income tax implications of cryptocurrency transactions
- Highlights of 2022 budget measures affecting businesses
- Details and impact of proposed interest deductibility rules
- Combodia: New law aims to attract investors
- 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
- EU Finance Ministers consider amended directive for implementation of Pillar Two, but no unanimous agreement
- Germany: Expanded reporting obligations for German entities affect ultimate beneficial owners
- Hong Kong: 2022/23 Budget includes measures to implement BEPS 2.0
- International: Corporate - tax bytes
- Italy: Implementing rules for the new super deduction released
- Kuwait: Income tax on Kuwait-registered branches of GCC banks proposed
- Luxembourg: Capital contribution without share issuance does not increase acquisition price for purposes of participation exemption
- OECD:
- Pillar Two rules could have lasting impact on MNE groups
- Impact of the OECD Pillar Two model rules on natural resource companies
- Singapore: 2022 Budget includes announcement on Pillar Two minimum effective tax rate
- Spain: Interaction of new minimum tax with Pillar Two and summary of White Paper on international tax
- Uganda: Definition of beneficial ownership may be expanded
- United Arab Emirates: Ministry of Finance launches public consultation on proposed corporate tax regime
- United States:
- FY 2023 budget plan proposals affecting corporate businesses
- Important cryptocurrency related proposals included in 2023 budget proposal
- Tax treaty ratification moves forward
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