World Tax Adviser

 A world of news with tax@hand

12/07/2024

Featured article

  • Australian Pillar Two primary legislation: Bills introduced

Australia

  • ATO releases final guidance on aspects of hybrid mismatch rules
  • Full Federal Court rules in favor of PepsiCo

Belgium

  • Mandatory Pillar Two notification deadline extended for certain MNE and large domestic groups

Hong Kong SAR

  • Legislative Council passes patent box tax concession

Italy

  • Council of Ministers approves draft legislative decree on public CbC reporting
  • Decree on Pillar Two QDMTT published

Malaysia

  • Conditions for tax exemption for foreign-source dividends modified and clarified

Switzerland

  • Draft legislation for domestic implementation of CARF published

United States

  • Final digital asset broker reporting regulations released
  • Final procedural regulations released regarding corporate stock buyback excise tax

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