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  • BDO Corporate Tax News - Issue 66

BDO Corporate Tax News - Issue 66

Original content provided by BDO


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

In this issue:

  • Australia: 2023 federal budget released and other proposals affecting multinationals
  • Austria: Tax regulations for cross-border divisions published
  • Belgium: Recent developments in the corporate tax landscape
  • France: Loss-making companies may not carry forward unused foreign tax credits
  • Hong Kong:
  • India: Withholding tax rate on royalties and fees for technical services doubles
  • Indonesia: New guidance issued on incentives for operators in Special Economic Zones
  • International: 
    • Tax and ESG: How tax represents one of the most tangible representations of ESG in action 
    • Pillar Two State of Play
    • Corporate tax bytes
  • Kuwait: Companies now required to identify ultimate beneficial owners
  • New Zealand: Tax exemptions for e-bikes and e-scooters announced
  • Quatar: Changes to income tax law include confirmation of 15% minimum tax
  • Romania: Public CbCR reporting requirements apply as from 2023
  • Singapore: Good tax governance and corporate tax risk programmes for large companies available
  • South Aftica: New loss limitation rule finally enacted
  • United Arab Emirates: MOF issues guidance on new corporate tax law
  • United Arab Emirates: MOF issues guidance on audited financial statements and PEs


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