Spring Statement 2025

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World Tax Adviser

 A world of news with tax@hand

03/10/2025

Australia:

  • Final guidance on certain franked distributions

United Kingdom:

  • National insurance for internationally mobile employees

United States: 

  • Branch profits tax rate for foreign reverse hybrids

United States: 

  • OBBBA: Critical provisions for employers

Various jurisdictions:

  • Governance and transparency

The issue also includes articles relating to Belgium, Cambodia, and China.

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