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A long working life is over and so it happens that some pensioners decide to move their residence abroad. But which country has the right of taxation for the pension? The German Federal Fiscal Court recently decided this issue -- again -- in the case of a pensioner with German citizenship who...
China’s Ministry of Finance and the State Taxation Administration issued an announcement on 20 April 2023 (Announcement [2023] No. 17) that enables qualifying integrated circuit (IC) enterprises to enjoy an extra 15% input VAT credit.
Italy’s tax authorities issued a ruling (Ruling No. 314/2023) on 8 May 2023 that provides updated guidance on the VAT treatment of the provision of services between two permanent establishments of the same entity (a German company in the case at hand), where one PE is established in Italy and the...
On 3 May 2023, the Canadian Parliament passed a bill (Bill S-211) focused on environmental, social and government (ESG) policy, entitled “An Act to Enact the Fighting Against Forced Labour and Child Labour in Supply Chains Act and to Amend the Customs Tariff” (Act).
The UAE Ministry of Finance recently released two new decisions on qualifying income and activities of free zone businesses and excluded activities (Cabinet Decision No. 55 of 2023 and Ministerial Decision No. 139 of 2023, respectively).
The next filing deadline under the UAE’s Economic Substance Regulation (ESR) is 30 June 2023. The ESR was introduced in 2019 as part of the UAE’s commitment as a member of the OECD Inclusive Framework, and in response to an assessment of the UAE’s tax framework by the EU Code of Conduct Group on...
The Future WorkforceDoes Gen Z still consider a career in construction? How can industry leaders make practical improvements to harness the changemaking power of Gen Z? What talent strategies can help you face modern challenges?OVERCOMING THE TALENT CRISIS: Repositioning the construction industry...
M&A sentiment & KPIs Q1-2023, M&A activity over time, Recent software sector share price performance, Selected M&A transactions Q1-2023, Implied multiples, Sales growth rates & operating margins