World Tax Adviser

 A world of news with tax@hand

15/12/2023

Featured article

  • Hong Kong SAR’s IRD updates guidance on court-free amalgamations and transfers of assets without sale

Australia

  • Migration Strategy to replace Temporary Skill Shortage visa by Skills in Demand visa

Belgium

  • Social security contributions not due on RSUs awarded by foreign parent company

British Virgin Islands

  • Certain companies must file annual financial returns for 2023 and subsequent years

European Union

  • Five EU member states elect to delay application of IIR and UTPR

Germany

  • BFH rules tax consolidation requirement met even if controlling parent entity merged

Hong Kong SAR

  • Law to introduce tax certainty enhancement scheme for onshore capital gains enacted

OECD

  • Input requested on proposed changes to model treaty commentary regarding extractives

United States

  • Roadmap: Income Taxes (December 2023)

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