World Wide Tax News October 2020

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

In this issue:

• International
  • ​Global Tax Outlook - The Changing Face of Tax 
• Asia Pacific
  • 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
• Europe and the Mediterranean
  • CZECH REPUBLIC:
    • Tax loss carry back
    • 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 sovereign funds (“third country” claims)
  • UNITED KINGDOM: Corporate Criminal Offences: Increased risk of remote working
• North American and the Caribbean 
  • UNITED STATES: Potential state corporate income tax consequences of the federal BEAT waiver election

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