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BDO Corporate Tax News summarises recent tax developments of international interest across the world.
In this issue:
- Australia: 2023 federal budget released and other proposals affecting multinationals
- Austria: Tax regulations for cross-border divisions published
- Belgium: Recent developments in the corporate tax landscape
- France: Loss-making companies may not carry forward unused foreign tax credits
- India: Withholding tax rate on royalties and fees for technical services doubles
- Indonesia: New guidance issued on incentives for operators in Special Economic Zones
- International:
- Tax and ESG: How tax represents one of the most tangible representations of ESG in action
- Pillar Two State of Play
- Corporate tax bytes
- Kuwait: Companies now required to identify ultimate beneficial owners
- New Zealand: Tax exemptions for e-bikes and e-scooters announced
- Quatar: Changes to income tax law include confirmation of 15% minimum tax
- Romania: Public CbCR reporting requirements apply as from 2023
- Singapore: Good tax governance and corporate tax risk programmes for large companies available
- South Aftica: New loss limitation rule finally enacted
- United Arab Emirates: MOF issues guidance on new corporate tax law
- United Arab Emirates: MOF issues guidance on audited financial statements and PEs
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