World Tax Adviser

 A world of news with tax@hand

12/11/2021

Featured article

  • Digital assets: US infrastructure bill includes information reporting requirements

Australia

  • RCEP agreement set to enter into force on 1 January 2022

Belgium

  • New special tax regime for expatriates proposed

France

  • Tax deduction for payment of US punitive damages recognized by administrative court

Germany

  • Federal tax court clarifies transfer pricing rules for intragroup financing

Greece

  • Offsetting pharmaceutical expenditure clawback from October 2021 to December 2023

India

  • Commission paid to agent for assistance in procuring export orders not subject to TDS
  • Policy options for domestic implementation of a global minimum corporate tax rate

Malaysia

  • Changes made to service tax treatment of certain directors’ fees and allowances

Spain

  • 2022 budget bill includes proposal to introduce minimum corporate income tax

United Arab Emirates

  • Government am]ends federal tax procedures

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