Hong Kong SAR bill to introduce company re-domiciliation regime passed by Legislative Council
Australia
Post election tax policies of the Albanese Labor government
Brazil
Low-tax jurisdiction and privileged tax regime lists updated
France
List of noncooperative states and territories updated
Hong Kong SAR
IRD provides illustrative examples to clarify operation of patent box regime
India
Karnataka High Court clarifies scope of “intermediary” for GST purposes
New Zealand
Tax governance: New Inland Revenue guidance published
OECD
PCT releases final version of principles relating to tax incentives
Various jurisdictions
Global trade updates
Tax treaty round up
Recent developments with respect to the following tax treaties: Croatia-Saudi Arabia, Curaçao-Cyprus, Czech Republic-Tanzania, Germany-Netherlands, and Guinea-Bissau-United Arab Emirates.
This publication has been written in general terms and therefore cannot be relied on to cover specific situations; application of the principles set out will depend upon the particular circumstances involved and we recommend that you obtain professional advice before acting or refraining from acting on any of the contents of this publication. Deloitte LLP would be pleased to advise readers on how to apply the principles set out in this publication to their specific circumstances. Deloitte LLP accepts no duty of care or liability for any loss occasioned to any person acting or refraining from action as a result of any material in this publication.
Deloitte LLP is a limited liability partnership registered in England and Wales with registered number OC303675 and its registered office at 1 New Street Square, London, EC4A 3HQ, United Kingdom.
Deloitte LLP is the United Kingdom affiliate of Deloitte NSE LLP, a member firm of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee (“DTTL”). DTTL and each of its member firms are legally separate and independent entities. DTTL and Deloitte NSE LLP do not provide services to clients. Please see About Deloitte to learn more about our global network of member firms.