Changes to import and foreign exchange regulations
Australia
ATO issues two R&D Taxpayer Alerts
Belgium
Legislation to introduce model A CFC rules
Parliament approves draft bill implementing EU Pillar Two directive
Brazil
New tax law modifies taxation of investment funds
Germany
Decision about business tax reform bill delayed into 2024
Upper house of parliament approves legislation to implement EU Pillar Two directive
Mexico
Tax considerations for nonresidents investing in shares issued by domestic companies
OECD
Pillar One: Statement released on timeline for Amount A multilateral convention
United Kingdom
New Luxembourg-UK treaty: Key changes for financial investors
United States
Correction to proposed regulations under IRC section 987 and related rules released
Court addresses FBAR requirement for dual residents with treaty foreign residency
Tax treaty round up
Recent developments with respect to the following tax treaties: Andorra-Korea (ROK), Angola-Switzerland, Australia-Portugal, Chile-United States, Croatia-Egypt, Korea (ROK)-Rwanda, Luxembourg-United Kingdom, and San Marino-United Kingdom.
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