Management fees paid to related management service agent not deductible
Jersey
Draft legislation to implement OECD Pillar Two framework approved
New Zealand
Loss carryforward rules under a new spotlight
Spain
Court upholds Ministry of Science binding reports on R&D innovation tax deduction
Taiwan (China)
MOEA pre-announces draft amendments to Statute for Industrial Innovation
United Nations
Committee approves new model treaty article on cross-border services
Tax treaty round up
Recent developments with respect to the following tax treaties: Azerbaijan-Türkiye, Brazil-Iceland, Cuba-Türkiye, Czech Republic-Sri Lanka, Kyrgyzstan-Slovakia, Lithuania-Russia, Lithuania-San Marino, and Romania-Russia.
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