BDO Corporate Tax News - Issue 57

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

In this issue:

• International
  • GLOBAL TAX OUTLOOK: Spotlight on Tax Assurance and Risk Management
  • THE EUROPEAN UNION: DAC6 - Interpreting the European DAC6 Directive
• Asia Pacific
  • INDIA: Dividend income - Taxation of two regimes
  • KOREA: Transfer pricing: Advance Pricing Agreement updates
  • MALAYSIA: Budget 2021 and Finance Bill 2020
  • PAPUA NEW GUINEA: 2021 Budget highlights and other Internal Revenue Commission protocol enforcements
• Europe and the Mediterranean
  • FRANCE: Permanent Establishment - The French Administrative Supreme Court adopts an extensive approach
  • GERMANY:
    • Limited tax liability on the licensing or sale of rights registered in German registers
    • Withholding Tax Relief Modernisation
  • SPAIN: Directors’ remuneration again under scrutiny
  • UNITED KINGDOM: UK-EU Trade and Cooperation Agreement
• Latin America
  • PANAMA: New substance requirements for multinational headquarters regime
• North America and the Caribbean
  • JAMAICA: New revenue measures
  • UNITED STATES:
    • Keys to year-end tax savings for businesses
    • Biden's tax plan: The potential changes
• Africa
  • ETHIOPIA: Digitalising the tax payment system
  • NIGERIA: Introduction of additional COVID-19 palliatives - Draft Finance Bill 2021 

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Content adapted from BDO Global.

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KEY CONTACTS

 

SHIVENDRA JHA ​
Head of Advisory and International Liaison Partner (ILP)

ASHISH ATHAVALE
Partner - Tax Advisory Services

 

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