This article looks at the changes made by the Finance Act 2023 (which is the legislation as it relates to the tax year 2023–24) and should be read by those of you who are taking TX-UK in an exam in the period 1 June 2024 to 31 March 2025. The Finance (No. 2) Act 202...
14 June 2023 Nigeria | Highlights of Finance Act 2023 Nigeria's Finance Act 2023 increases tertiary education tax from 2.5% to 3%. Capital losses will now be deductible against chargeable gains The Finance Act 2023 recognizes the importance of digital economy The Finance Act 2023 includes revised...
The Finance Act, 2023 (the Act) was signed into law by the President on 26 June 2023. Unless specifically mentioned, the changes highlighted in this Tax Alert were meant to take effect on 1 July 2023. However, on 30 June 2023, the High Court of Kenya iss
THE FINANCE ACT, 2022 (No. 6 of 2022) 30th March, 2022 An Act to give effect to the financial proposals of the Central Government for the financial year 2022-2023. BE it enacted by Parliament in the Seventy-third Year of the Republic of India as follows:–– ...
intention of the Government has always been to fund each fiscal year’s budget with the Finance Act that is enacted in the relevant year, it is yet to be seen whether the Bill will be signed into law especially as the tenure of the current President comes to an end on 29...
The discussion below relies heavily on my previous survey paper [Auerbach (1983a)] with respect to developments in the literature up to that paper’s writing, and on the section in Auerbach and Slemrod (1997) concerning the impact of the Tax Reform Act of 1986 on financial policy. View ...
The Climate Delegated Act was already adopted and has now been updated as a result of the Sustainable Finance Package. The amendments to the Climate Delegated Act add more criteria for the two climate objectives that were already covered by the Taxonomy Regulation, i.e. climate change mitigation...
GST, Goods and Service Tax Act passed in the parliament of India on 27th March 2017 and came into effect on 1st July 2017. The day was celebrated on 1st July 2018 to mark the first anniversary of the new indirect tax regime.GST is a single indirect tax on the supply of goods and ser...
These tasks not only serve as "homework" for the financial industry, but also provide direction for Huawei to contemplate and act upon. Last year, Huawei established the Digital Finance BU with the aim of collaborating with customers and partners as we focus on the financial industry. Our strat...
in 2023, the largest offshore wind project financing to date in Taiwan as well as the Asia-Pacific (APAC) region, which was financed during a period of challenging market conditions and attractive all-in rate, signifying the continued support from both domestic and international banks in project...