Spring Statement 2025

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World Tax Adviser

 A world of news with tax@hand

01/08/2025

Brazil

  • Supreme Court re-establishes increased IOF rates

Hong Kong SAR

  • IRD updates FAQs on FSIE regime

Singapore

  • New editions of three e-Tax Guides published regarding income tax on REITs

United Arab Emirates

  • Mutual agreement procedure guidance published

United Kingdom

  • Draft legislation for new carried interest regime published

United Kingdom

  • “L-Day” draft legislation and other announcements

United States

  • OBBBA includes provisions affecting private wealth taxpayers

United States

Understanding Pillar Two’s impact on M&A

Vietnam

  • Law introduces incentives to support digital technology sector as from 1 January 2026

Vietnam

  • Law on Science, Technology and Innovation provides incentives and support for sector

Various jurisdictions

  • Global trade updates

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