New tax measures for companies adopted by Luxembourg Chamber of Deputies
Australia
News Bargaining Incentive proposed to ensure sustainability of news media
Tax governance reports for Top 500 and Next 5,000 taxpayers published
Austria
Decree published on transitional CbC reporting safe harbor
Belgium
Guidance on application of controlled foreign company rules published
Reminder of important changes to transfer pricing documentation forms and guidance
Cyprus
Parliament approves law implementing Pillar Two
European Union
CJEU rules Belgian fairness tax on subsidiaries is not compatible with EU law
France
Outgoing government presents special bill to guarantee continuity of nation
Germany
MOF issues final decree on interpretation of anti-hybrid rules
MOF issues revised draft bill with further proposed updates to minimum taxation rules
Greece
Amendments to tax filing deadlines and other corporate income tax updates
New tax framework for national and cross-border business restructurings established
Italy
Ministerial decree issued on anti-hybrid documentation for penalty protection
Switzerland
Pillar Two registration platform launches on 1 January 2025
Tax treaty round up
Recent developments with respect to the following tax treaties: Andorra-Netherlands, Austria-China, Belarus-Lithuania, Botswana-Estonia, Canada-Russia, Cyprus-Oman, Estonia-Oman, India-Switzerland, Japan-Turkmenistan, Korea (ROK)-Rwanda, Kuwait-South Africa, Kyrgyzstan-Netherlands, Moldova-Netherlands, Moldova-Slovakia, and South Africa-Sweden.
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