World Tax Adviser

 A world of news with tax@hand

19/04/2024

Featured article

  • Canada’s 2024 federal budget highlights

Cambodia

  • Guidance on tax incentives for education sector issued by MEF

Germany

  • Government responds to inquiry on dividend WHT exemption and refund procedures

Hong Kong SAR

  • Draft legislation on patent box tax concession introduced into Legislative Council

Italy

  • Implementing rules provided for investment management exemption from creation of PE

OECD

  • Report released on jurisdictions’ anti-corruption and integrity frameworks

Saudi Arabia

  • ZATCA increasing number of tax audits

Taiwan (China)

  • Criteria and conditions for loss carryforward eligibility
  • Group financing: Income tax considerations in transfer pricing compliance

United States

  • Financial reporting: FAQs about Pillar Two (updated)
  • Proposed regulations address corporate stock buyback excise tax

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