BDO Corporate Tax News - Issue 64

BDO Corporate Tax News summarises recent tax developments of international interest across the world. 

In this issue:

• 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: Francer: Corporate tax measures in 2023 draft finance bill
  • European Commission seeks input on BEFIT
  • Luxembourg: CJEU rules no state aid in Fiat case
  • Three jurisdictions added to list of noncooperative jurisdictions for tax purposes
  • Germany: CJEU rules in favour of Germany on PE final loss deduction
  • Five member states release statement on unilateral implementation of Pillar 2
• Hong Kong: Bill on proposed FSIE regime to be further revised to address EU concerns 
• International: Corporate - tax bytes
• Ireland:
  •  Finance bill 2022 published
  • 2023 budget measures affecting businesses
• Korea: Tax exemption for interest and capital gains of nonresidents and key corporate measures for 2023
• Malaysia: Highlights of corporate tax measures in Budget 2023
• Netherlands: 
  • Supreme Court uses static approach to interpretation of old treaty with Germany
  • One-time windfall tax to be levied on fossil fuel companies for 2022
  • Highlights of main tax proposals in budget 2023
  • 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• Singapore: Administrative concession for employer contributions to mandatory pension/provident funds to be withdrawn
• South Africa: Navigating the logistics of the corporate income tax rate reduction
• Thailand: Enhanced focus on international business
• United Kingdom: 
  • ​Autumn Statement: what can we expect?
  • Tax transparency moves a step closer for the gig economy
  • Mini budget measures include scrapping of planned corporate tax rate increase
• United States: What the new corporate AMT means for your business

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