World Tax Adviser

 A world of news with tax@hand

01/03/2024

Featured article

  • OECD Pillar One Amount B methodology optional for countries under newly released guidance

Australia

  • R&D—importing overseas goods: what have we learned?

Costa Rica

  • Certain large domestic taxpayers must submit audited financial statements

Germany

  • Tax authorities update guidance on criteria for a permanent establishment

Hong Kong SAR

  • Bill enhancing preferential aircraft leasing tax regime enacted; IRD guidance updated
  • Hong Kong SAR removed from EU “state-of-play” list following changes to FSIE regime

Japan

  • Changes to the taxation of online platforms proposed

Kosovo

  • New law on administration of tax procedures introduces multiple reforms

Mexico

  • Asset transfers in mergers: Tax considerations

Saudi Arabia

  • ZATCA issues guidance on taxation of software payments

Singapore

  • IRAS sets out process for economic substance ruling for foreign asset disposals

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