This two-part article is relevant to those of you sitting the TX-UK exam in the period 1 June 2022 to 31 March 2023, and is based on tax legislation as it applies to the tax year 2021-22 (Finance Act 2021). Value added tax (VAT) returns VAT returns are...
However, more countries are expanding their tax collection requirements to remote services like accounting, legal, consulting, and low-value goods. From January 1, 2023, Singapore will follow the example of Australia and New Zealand in requiring non-resident businesses to charge and remit GST on c...
However, more countries are expanding their tax collection requirements to remote services like accounting, legal, consulting, and low-value goods. From January 1, 2023, Singapore will follow the example of Australia and New Zealand in requiring non-resident businesses to charge and remit GST on c...
The 54 jurisdictions are: Armenia, Australia, Austria, Barbados, Belgium, Belize, Brazil, Bulgaria, Canada, Chile, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Japan, Korea, Liechtenstein, Lithuania, Luxembour...
Here, Law360 runs down international tax policies to monitor in 2023. Adoption of Global Minimum Tax The coming year is likely to bring wider adoption of Pillar Two, which requires companies with global revenue above €750 million ($797 million) to pay at least a 15% tax rate in every co...
Year 2015 P231/2015 – 16 November 2015 Results of high and new technology enterprise status verification announced [English] [Simplified Chinese] [Japanese] P230/2015 – 15 October 2015 BEPS action 7: Preventing the artificial avoidance of PE status [English] [Simplified Chinese] [Japanese] P229...
On February 1, 2024, the State Taxation Administration (STA) issued theAnnouncement on Matters Relating to the Final Settlement of Individual Income Tax on Consolidated Income for the Year 2023(STA Announcement [2024] No.2), clarifying matters related to the annual individual income tax (IIT) re...
Mileage calculation provided by the Australia Taxation Office - 85 cents per kilometre for the 2023-2024 income year. To a maximum of 5,000 business kilometres per car (Deductions are only applicable to cars) Customer Service Awards: Excellence in Customer Service Award at the CX Australia ...
Never in my 30 year career practicing international tax law have I seen the judiciary so active in international tax matters – particularly when you take into consideration various SCOTUS cases. Share this: Twitter Facebook LinkedIn Like this: Loading... This entry was posted in 2023, Tax Co...
Multinationals will need to keep an eye out as similar but differing minimum taxes take shape across the EU this year. Learn more. 29 June 2023 Maikel Evers + 2 Five steps tax accounting teams can take for BEPS 2.0 With BEPS 2.0 due to come into force in late 2023/early 2024, tax...