Corporate Tax News: Issue 59 - July 2021
30 July 2021
Original content provided by BDO Ireland
The Covid-19 pandemic continues to preoccupy governments and business throughout the world. This issue of BDO’s Corporate Tax News contains an overview of the U.S. “Green Book”, draft guidance issued by Australia’s tax authorities on the treatment of intangibles, labour law changes in Mexico that affect corporate income tax, changes to Singapore’s GAAR and a corporate tax rate cut in Argentina.
This issue highlights various insights regarding the European Union, including the reporting obligations in the digital platform economy, the European Commission’s blueprint for corporate taxation for the 21st century and an analysis of the CJEU’s decision on the Amazon case.
Other tax developments of international interest continue to take place, and Issue 59 looks at the G-20 support for global minimum tax, changes in the UK corporation tax rates, tax measures in Botswana’s 2021/22 budget, the deductibility of interest expense in Canada, compliance obligations relating to IP rights in Germany and much more.
In this issue:
Content abdapted from BDO Global