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As the financial year draws to a close, it's crucial for employers with an Employee Share Scheme (ESS) to turn their attention to their reporting obligations. Failing to comply with these obligations can result in administrative penalties, which can be easily avoided with timely and accurate...
India’s Foreign Trade Policy, 2023 (FTP 2023) became effective on 1 April 2023 replacing the policy for 2015-2020 that had been extended through 31 March 2023 as a result of the COVID-19 pandemic and ongoing geo-political situation (for prior coverage, see the article in the June 2021 issue of...
A bill published in Spain’s official gazette on 23 May 2023 transposes the EU DAC 7 directive into domestic law and simultaneously amends the General Tax Law to align it with the DAC 7 rules.
On 25 May 2023, the Spanish government published a law that removes the B2B supply of financial services (including insurance, reinsurance and capitalisation services) from the scope of the VAT use and enjoyment rule.
Attracting highly skilled professional athletes to sign contracts with Canada-based sports teams can be a challenge with Canadian income tax rates generally higher than those in its neighbour to the south.
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).