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  • BDO Corporate Tax News November 2022
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BDO Corporate Tax News November 2022

23 november 2022

Original content provided by BDO

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  • Singapore: Administrative concession for employer contributions to mandatory pension/provident funds to be withdrawn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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