Australian Pillar Two exposure draft legislation released
Australia
Sharing economy platform reporting: More exemptions proposed
Canada
Updated IC 94-4R2, International Transfer Pricing: Advance Pricing Arrangements
El Salvador
Overview of alternative method for transfer pricing analysis of lease transactions
France
“Accidental Americans” remain subject to FATCA requirements
Germany
Upper house of parliament approves business tax reform bill
Mexico
Dividend distributions: Tax considerations
OECD
Working paper released on design of presumptive tax regimes in selected jurisdictions
Singapore
Tax highlights of Budget 2024 for companies
Tax treaty round up
Recent developments with respect to the following tax treaties: Azerbaijan-Slovakia, Bahrain-Hong Kong SAR, Brunei-Philippines, Cote d’Ivoire-United Arab Emirates, Croatia-Egypt, Latvia-Pakistan, Luxembourg-Montenegro, and Qatar-Uzbekistan, as well as the treaties between Belarus and, respectively, Austria, Belgium, Bulgaria, Croatia, Cyprus, the Czech Republic, Denmark, Estonia, Finland, France, Germany, Hungary, Ireland, Italy, Latvia, Lithuania, the Netherlands, North Macedonia, Poland, Romania, Slovakia, Slovenia, Spain, Sweden, Switzerland, the United Kingdom, and the United States.
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