The power of industry experience is perspective - perspective we bring to help you best leverage your own capabilities and resources.
France’s highest administrative court, the Conseil d’État, issued a decision on 8 March 2023, concluding that unused foreign tax credits may not be carried over to future years.
A draft Tax Amendment Act 2023 published by Austria’s Federal Ministry of Finance on 21 April 2023 includes the eagerly awaited tax measures for cross-border reorganisations. These rules are necessary as part of Austria’s implementation of the EU Mobility Directive (Directive 2019/2121).
Australia’s 2023 federal budget, delivered by the Treasurer on 9 May 2023 against a background characterised by acute cost of living pressures, puts the spotlight on easing the impacts of rising inflation and driving wage growth.
The Indonesian Ministry of Finance (MOF) recently issued a new regulation (PMK 33) that provides a more detailed explanation of the incentives available to companies operating in the Special Economic Zones (known as “KEK”).
The debate about how much of a role Artificial Intelligence (AI) will play in our lives is essentially over. AI is here to stay and is playing a significant role in every facet of daily living and business, including shaping one of the oldest industries in the world – real estate. Farhana Hassim,...
Australia’s Treasury Department on 16 March 2023 released Exposure Draft Legislation on new and previously announced changes to Australia’s interest limitation (thin capitalisation) rules.
Significant changes to South Africa’s rules that restrict the ability of companies to set off assessed losses carried forward from a previous year of assessment (YOA) against current year taxable income were enacted under the Taxation Laws Amendment Act of 2021 and are now in effect for YOAs...
The Inland Revenue Authority of Singapore (IRAS) has implemented theTax Governance Framework(TGF) and Tax Risk Management and Control Framework for Corporate Income Tax(CTRM), which aim at encouraging companies to voluntarily adopt good tax governance principles and practices and offering...
Romania was one of the first EU member states to transpose the EU public country-by-country reporting directive into its domestic law and Romania’s public reporting requirements apply earlier than in the directive (CbCR directive 2021/2101) (for prior coverage of the directive, see the global tax...