Canadian legislation for implementation of Pillar Two global minimum tax rules enacted
Argentina
New incentive regime for large investments introduced
Australia
Treasury launches consultation on foreign resident CGT changes
Brazil
PLR published on taxation of right to commercialize or distribute software
Hong Kong SAR
Court of Appeal denies intragroup stamp duty relief for LLPs
India
Tax highlights of Union Budget 2024
New Zealand
Inland Revenue’s 2023 International Questionnaire campaign
OECD
Details released on selection documentation package for ICAP
Saudi Arabia
Tax amnesty extended to end of 2024
Singapore
Bill and regulations propose details of implementation of DTT and IIR
Various jurisdictions
2024 Global Tax Policy Survey available
Tax treaty round up
Recent developments with respect to the following tax treaties: Austria-Belarus, Bangladesh-Mauritius, Curaçao-Netherlands, Ireland-Oman, Korea (ROK)-Türkiye, and Luxembourg-Rwanda.
This publication has been written in general terms and therefore cannot be relied on to cover specific situations; application of the principles set out will depend upon the particular circumstances involved and we recommend that you obtain professional advice before acting or refraining from acting on any of the contents of this publication. Deloitte LLP would be pleased to advise readers on how to apply the principles set out in this publication to their specific circumstances. Deloitte LLP accepts no duty of care or liability for any loss occasioned to any person acting or refraining from action as a result of any material in this publication.
Deloitte LLP is a limited liability partnership registered in England and Wales with registered number OC303675 and its registered office at 1 New Street Square, London, EC4A 3HQ, United Kingdom.
Deloitte LLP is the United Kingdom affiliate of Deloitte NSE LLP, a member firm of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee (“DTTL”). DTTL and each of its member firms are legally separate and independent entities. DTTL and Deloitte NSE LLP do not provide services to clients. Please see About Deloitte to learn more about our global network of member firms.