September 2021

30 Sep - Hong Kong: Added to EU “grey list” for tax purposes

30 Sep - Vietnam: Proposals for tax relief measures in 2021 (COVID-19)

29 Sep - New Zealand: Update on “housing tax,” draft legislation released

28 Sep - Vietnam: Relief, support for employers and employees (COVID-19)

24 Sep - Cambodia: Environmental and social impact assessment for construction projects

24 Sep - Cambodia: VAT and e-commerce

24 Sep - Malaysia: Updated guidance on taxation of professional services, directors’ fees

23 Sep - Bahrain: FAQs on conciliation used to resolve VAT evasion cases

23 Sep - Pakistan: Legislation requires business payments to be made by “digital means”

22 Sep - Saudi Arabia: Merger of tax and customs authorities is completed

21 Sep - Qatar: Ultimate beneficial ownership requirements

20 Sep - Australia: Listed entities required to disclose JobKeeper payments (COVID-19)

20 Sep - Hong Kong: Taxation of share grants when subject to forfeiture provisions (court decision)

20 Sep - Singapore: Determining when certain machinery is excluded from property tax (court decision)

15 Sep - Cambodia: Naming convention of legal forms for enterprises

15 Sep - Cambodia: Online system for approval of imports by qualified investment projects, work permits

15 Sep - China: Local tax supplementing VAT and consumption tax

15 Sep - India: Rules for listed companies, independent director requirements

15 Sep - Vietnam: Corporate income tax incentives, taxpayers involved in certain activities

15 Sep - Vietnam: Guidance for businesses recovering and reopening operations (COVID-19)

14 Sep - Indonesia: Ratification of tax treaties with UAE and with Singapore

10 Sep - Australia: Tax measures in 2021-2022 budget (Western Australia)

9 Sep - New Zealand: Draft legislation proposes changes to GST and income tax

8 Sep - Bahrain: Possible introduction of corporate income tax

8 Sep - Thailand: Reduced withholding tax for payments made via e-withholding system extended through 2022

2 Sep - India: Indirect transfer-related provisions; due dates of electronic filing of forms extended

2 Sep - Malaysia: Study of special voluntary disclosure program for indirect tax

2 Sep - Qatar: Tax filing deadline for tax-exempt entities extended to 31 December 2021

1 Sep - Taiwan: Guidance on application of income tax treaties amended

1 Sep - Kazakhstan: “Pilot project” on electronic VAT invoicing exemption

August 2021

30 Aug - Kazakhstan: Amendments to tax law support business and entrepreneurial activities

30 Aug - Thailand: Reduction of VAT; extended tax deadlines and waiver or reduction of penalties (COVID-19)

26 Aug - Malaysia: Clarification of service tax exemption for hotels, accommodation operators (COVID-19)

25 Aug - Australia: Proposed reporting requirements for the sharing economy

23 Aug - India: Payments for use of online advertising, marketing, and IT facilities not taxable as royalties under tax treaties

23 Aug - Malaysia: One-month extension for filing tax returns for 2021

23 Aug - Thailand: VAT registration for providers of e-services and electronic platform operators

20 Aug - Indonesia: Tax deductibility of donations, social fund contributions made by taxpayers in mining sector

19 Aug - Malaysia: Tourism tax and digital platform service providers and accommodation premise operators

17 Aug - Australia: Corporate tax transparency data to be published

17 Aug - India: Activities constituting PE under tax treaty with Norway; treaty benefits on company’s re-domiciliation

17 Aug - Singapore: Updated GST guidance, treatment of termination expenses (COVID-19)

13 Aug - Singapore: Tax treatment of Singapore citizens and permanent residents working remotely (COVID-19)

13 Aug - Malaysia: Service tax and exemption for certain banking digital services

11 Aug - Australia: Legislation enacted, tax treatment of economic response payments (COVID-19)

11 Aug - Bahrain: Economic substance information returns due 31 August 2021

10 Aug - Qatar: Tax reporting by tax-exempt entities

9 Aug - Hong Kong: Guidance addresses tax residence, permanent establishment, cross-border employee issues (COVID-19)

6 Aug - Malaysia: Sales tax exemption

6 Aug - India: Capital gains on transfers of shares of foreign company; due dates for electronic filing extended

4 Aug - India: Long-term capital loss on sale of shares by foreign company allowed, not sham transaction

3 Aug - Australia: Common loss carryback errors identified

3 Aug - Cambodia: Certain business registrations require an accredited representative

2 Aug - Japan: Protocol to amend income tax treaty with Switzerland

July 2021

30 Jul - Pakistan: Sales tax and other indirect tax measures in provincial tax laws 2021 (Punjab, Khyber Pakhtunkhwa, Balochistan)

29 Jul - China: Income tax incentives for highly skilled employees, Greater Bay Area

28 Jul - Bahrain: VAT implications of commercial register “rental” arrangements

28 Jul - India: Reimbursed discount or rebate subject to GST; maintenance fees received by housing cooperative subject to GST

27 Jul - India: Advertisement and sales promotion, post-import activity and not includible in assessable value of imports (Supreme Court decision)

27 Jul - Kazakhstan: Tax measures in new environmental law

26 Jul - Japan: Certain overseas-held assets excluded from scope of inheritance tax, gift tax

23 Jul - Pakistan: Tax measures enacted in Finance Act, 2021

22 Jul - Pakistan: Expanded sales tax on services (Balochistan)

22 Jul - Malaysia: Extension of time, sales and services tax reporting (COVID-19)

21 Jul - China: Facilitating development of bonded refurbishment of medical equipment

20 Jul - Australia: Eligibility requirements for business grants (New South Wales) (COVID-19)

20 Jul - Hong Kong: Restricted shares issued under termination agreement not subject to salaries tax (court decision)

19 Jul - Bangladesh: Income tax, VAT measures in Finance Act 2021

14 Jul - India: Partnership assets transferred to partners; treaty rate on dividend distributions

13 Jul - Thailand: Guide regarding VAT and electronic services provided by non-residents

13 Jul - Vietnam: Relief measures for employers (COVID-19)

13 Jul - Vietnam: Update on tax treatment of e-commerce and digital transactions

12 Jul - Cambodia: Extensions of tax relief measures for certain industries, sectors (COVID-19)

8 Jul - Cambodia: Reminder to register for e-commerce license, permit

7 Jul - Japan: Updated FAQs providing tax-related guidance (COVID-19)

7 Jul - Malaysia: Updated FAQs on tax during recovery period (COVID-19)

6 Jul - Malaysia: No sales tax on certain duty-free purchases at international airports

6 Jul - Australia: Review of GST and low-value imported goods

6 Jul - Japan: Updated guidance (Q&As) under group relief system

6 Jul - Saudi Arabia: Rules of origin for imported goods

June 2021

30 Jun - Malaysia: Clarification of extended service tax relief for hotels, accommodation operators (COVID-19)

29 Jun - India: Tax deadlines further extended (COVID-19)

25 Jun - Australia: ATO revises guidance on tax treatment of software royalties

25 Jun - Thailand: Tax incentives to encourage personnel development, foreign investments

24 Jun - India: Write-off of foreign subsidiary investments; withholding tax rate under tax treaty with Switzerland

24 Jun - Singapore: Updated guidance, FAQs on income tax treatment of foreign exchange gains, losses

23 Jun - Australia: Land tax measures included in 2021 budget (South Australia)

23 Jun - Australia: Tax measures in 2021-2022 budget (New South Wales)

17 Jun - Malaysia: Sales tax exemption for certain petroleum sector goods

16 Jun - Australia: Employment incentive measures in 2021-2022 budget (Queensland)

16 Jun - Bahrain: Three-month extension for financial support initiatives (COVID-19)

15 Jun - Vietnam: Tax incentives for investments in industries

14 Jun - Pakistan: Tax measures in Finance Bill 2021

14 Jun - Thailand: Tax relief, transfers of secured property to financial institutions to repay loans or debts (COVID-19)

11 Jun - Thailand: Three-month reduction of social security rates (COVID-19)

10 Jun - New Zealand: Discussion document, consultation regarding “housing tax”

9 Jun - Asia Pacific: G7 consensus on international tax reforms, implications and considerations for the region

8 Jun - Singapore: Tax exemption for gains realised on disposals of shares extended, if not involving property development

8 Jun - Thailand: Monthly tax return filing, payment deadlines extended (COVID-19)

7 Jun - Japan: Requirements for electronic recordkeeping of tax-related books and records

7 Jun - Japan: Updated FAQs on tax treatment of working from home (COVID-19)

7 Jun - Saudi Arabia: Guidelines and standards for e-invoices

3 Jun - China: Guidance on corporate tax incentives for entities operating in Hainan free trade port

3 Jun - India: GST Council recommends reducing compliance burden

3 Jun - Qatar: Reminder of deadlines for tax returns for 2020

3 Jun - Malaysia: Penalty relief for late payment of GST; service tax exemption for joint development area

2 Jun - UAE: Amended companies law allowing 100% foreign ownership

1 Jun - UAE: Clarifications about tax penalty regime

1 Jun - Hong Kong: Subsidy grants to support establishment of open-ended fund companies and REITs

May 2021

28 May - Bahrain: Economic substance returns, deadline extended to 31 July 2021

27 May - Singapore: Tax treatment of charitable donations when benefits received by donor

25 May - Oman: Second phase of mandatory VAT registration, due date of 31 May 2021

25 May - Saudi Arabia: Tax and customs authorities merge into single authority

24 May - Australia: Tax measures in 2021-2022 budget (Victoria)

24 May - Cambodia: Rules for compulsory and voluntary pension contributions

24 May - Japan: FAQs for nonresidents invoking withholding tax rates under income tax treaty

24 May - Sri Lanka: Income tax and VAT legislation measures

24 May - Thailand: Income tax, VAT relief for donations of imported medicine and medical supplies (COVID-19)

24 May - Thailand: Tax benefits extended, promoting digital transformation of SMEs

20 May - India: Amendments to GST refund rules and procedures

20 May - India: Overhaul of tax audit process with “faceless assessments”

20 May - New Zealand: Budget 2021

18 May - Japan: Information about carried interest distributions, to be filed with individual income tax returns

17 May - UAE: Guideline allows for facilitated movement of goods between GCC countries

12 May - Australia: Individual income tax measures in federal budget 2021

12 May - Australia: Summary of certain business tax measures in federal budget

11 May - Australia: Tax provisions in federal budget

11 May - Kazakhstan: Program allowing deferral and installment payments of corporate income tax and property tax

10 May - India: Thresholds for significant economic presence; tax treaty rate applicable; tax withholding at source on share transfers

10 May - UAE: Tax-related penalty regime revised

7 May - Bahrain: New electronic filing requirement for economic substance returns

6 May - China: R&D 75% “super deduction” extended, increased to 100% for manufacturers

6 May - Thailand: Extended deadline for corporate income tax return filing, payment (COVID-19)

5 May - Philippines: Updated guidelines for tax treaty relief

4 May - Hong Kong: Tax incentives include 0% tax rate for “carried interest”

4 May - India: Tax treatment of items under income tax treaties with Singapore and the Netherlands

4 May - New Zealand: Budget 2021 expected 20 May 2021

3 May - UAE: VAT refunds for business visitors; refund opportunities

April 2021

30 Apr - Oman: Tax relief extended for 2020 (COVID-19)

29 Apr - India: Tax-related deadlines further extended to 30 June 2021 (COVID-19)

29 Apr - Saudi Arabia: Force of attraction rules in relation to permanent establishments

28 Apr - Cambodia: Extension of deadline for renewing foreign work permits (COVID-19)

27 Apr - Bangladesh: Guidance simplifying procedures for paying royalties and technical fees

26 Apr - Japan: Guidance on tax treatment of carried interest

22 Apr - Australia: Guideline on imported mismatch rule and compliance measures

21 Apr - India: Tax exemption of pension fund income from certain investments

20 Apr - Cambodia: VAT and e-commerce transactions

16 Apr - Kazakhstan: Electronic sales by foreign entities via internet subject to VAT beginning in 2022

16 Apr - Singapore: Guidelines for tax treatment of transactions involving digital tokens

13 Apr - Pakistan: Implications of MLI on income tax treaties

12 Apr - Japan: Requests by taxpayers for extended tax return, payment due dates (COVID-19)

12 Apr - New Zealand: Interest deductions for residential landlords, revised tax treatment

8 Apr - Hong Kong: Reduced tax rate for insurance sector

8 Apr - UAE: Consolidated export verification report process, expedited VAT refunds

7 Apr - UAE: Dubai Customs extends “grace period” for submitting customs declarations (COVID-19)

7 Apr - UAE: Removal from U.S. list of countries cooperating with international boycott

7 Apr - Hong Kong: Proposed changes regarding deductions for foreign taxes paid

7 Apr - Malaysia: Tourism tax postponed, digital platform service providers

7 Apr - Australia: New measures concerning casual employment; action steps for employers

6 Apr - Australia: No further extension of financial reporting deadlines (COVID-19)

6 Apr - Oman: Guidance concerning administrative tax disputes and VAT zero-rating for medicines

5 Apr - Bahrain: New information about excise tax and foreign-relations tax on updated website

5 Apr - India: Amendments to Finance Bill, 2021

5 Apr - India: Reimbursement of expenditures involving Singapore company; income tax benefits to funds under Netherlands tax treaty 

5 Apr - Malaysia: Tourism tax regulations address digital platforms

5 Apr - Saudi Arabia: Regulations to implement tax benefits in special economic zone

1 Apr - Australia: Guidance on claiming temporary full expensing and loss carryback

1 Apr - Australia: Synthesised text of income tax treaty with Indonesia

1 Apr - Japan: Updated FAQs about tax relief measures (COVID-19)

March 2021

29 Mar - Australia: R&D tax incentive (Full Federal Court)

29 Mar - Japan: Update on 2021 tax reform legislation

29 Mar - Kuwait: “No objection letters” regarding tax compliance of foreign lenders

29 Mar - Pakistan: Income tax measures in “mini budget”

29 Mar - Qatar: Extended deadline for entities not subject to income tax (COVID-19)

29 Mar - Saudi Arabia: Consultation on e-invoicing proposal

29 Mar - Saudi Arabia: Deferral of customs duty for 21-day period after importation

26 Mar - India: Process for determining tax, payments made to non-residents; bank’s intangible asset eligible for amortisation

24 Mar - Qatar: Extended deadline for income tax returns, tax payments for 2020 (COVID-19)

23 Mar - New Zealand: Business tax measures and proposed tax changes to housing policy

22 Mar - Singapore: Tax treatment of termination payments made under separation agreement (High Court)

19 Mar - Singapore: GST changes in budget 2021

18 Mar - Australia: Fringe benefits tax return, instructions for 2021

18 Mar - Bahrain: Economic substance return due 31 March 2021

18 Mar - Fiji: Tax measures in 2020-2021 budget

18 Mar - India: Tax relief regarding residential status of individuals, extended tax deadlines (COVID-19)

18 Mar - Kuwait: Tax rules for foreign companies with income from franchise arrangements, license agreements

18 Mar - Saudi Arabia: Tax incentives for entities in logistics bonded zones

18 Mar - Malaysia: Tax incentives included in economic package to support businesses (COVID-19)

17 Mar - Malaysia: Digital platforms subject to tourism tax, effective July 2021

16 Mar - Australia: Tax treatment of working-from-home benefits; deductibility of JobKeeper repayments

15 Mar - Oman: Tax incentives included in economic stimulus plan (COVID-19)

11 Mar - Australia: Small business loan guarantee scheme extended; new tourism package announced (COVID-19)

11 Mar - India: Next phase for mandatory e-invoice issuance, beginning 1 April 2021

10 Mar - Hong Kong: Guidance on taxation of ship operators

8 Mar - New Zealand: Update on tax proposals regarding feasibility expenditures, purchase price allocation rules

8 Mar - Pakistan: Income and sales tax measures enacted

8 Mar - Saudi Arabia: VAT guidelines for e-commerce

5 Mar - Cambodia: Guidance on back pay in manufacturing sector

4 Mar - China: Preferential individual income tax treatment for bonus payments, equity-based incentives

4 Mar - India: Payment to foreign software manufacturers for resale or use not a royalty (Supreme Court decision)

4 Mar - Japan: Updated FAQs on corporate tax return, payment procedures (COVID-19)

3 Mar - Australia: JobKeeper payment scheme ends 28 March 2021 (COVID-19)

1 Mar - Malaysia: FAQs about tax deduction for landlords offering reduced rent (COVID-19)

1 Mar - Oman: Tax treaty with Sri Lanka, entry into force

February 2021

26 Feb - China: VAT essentials guide for 2021

26 Feb - New Zealand: Proposed changes to tax loss rules, introduction of business continuity test

25 Feb - Hong Kong: Tax measures in budget 2021-2022

24 Feb - China: Individual income tax filing procedures clarified

23 Feb - Cambodia: Rules for establishing, operating rubber processing facilities

23 Feb - Malaysia: Update, taxation of digital services by foreign service providers

22 Feb - Japan: Extended due date for individual income tax returns, payments (COVID-19)

18 Feb - China: Tax incentives for Beijing demonstration zone

17 Feb - Korea: Tax legislative amendments effective for 2021

17 Feb - Philippines: Lower tax rate, dividends paid to non-resident foreign corporations

17 Feb - Qatar: Reminder of 30 April deadline for tax returns filed by companies

17 Feb - Singapore: Tax measures in budget 2021

17 Feb - Thailand: VAT requirements for foreign providers of electronic services

17 Feb - UAE: VAT registration for sole proprietorships

16 Feb - Australia: Objections on hold as tax authority appeals JobKeeper case (COVID-19)

15 Feb - India: Tax treatment of support services, offshore supply of equipment under treaties with UK and France

10 Feb - Kazakhstan: Taxation of controlled foreign companies (CFCs)

8 Feb - Thailand: Changes to rules for writing off bad debts (COVID-19)

8 Feb - Thailand: Extended tax deadlines; reduced rates of taxes and social security contributions (COVID-19)

5 Feb - Cambodia: System for e-filing income tax returns; tax relief (COVID-19)

5 Feb - Japan: Extensions for individuals filing tax returns, paying taxes (COVID-19)

5 Feb - Kazakhstan: Clarification of tax exemption for dividends paid to non-residents

5 Feb - Philippines: Deductions for computing 5% gross income tax (COVID-19)

4 Feb - Australia: ATO guidance, presence of employees not creating permanent establishment (COVID-19)

2 Feb - India: Tax measures in Union Budget 2021-22

2 Feb - Bahrain: Tax treaty with Switzerland, other tax developments

2 Feb - Oman: VAT registration via online portal, open 1 February 2021

January 2021

29 Jan - Pakistan: Tax exemption on imports of plant, machinery, equipment withdrawn

29 Jan - UAE: Suspension of customs declarations expires 31 January 2021 (COVID-19)

27 Jan - UAE: Preparing for VAT annual input tax apportionment

27 Jan - Australia: Hybrid mismatch targeted integrity rule, final guidance

26 Jan - Bahrain: Updates to VAT general guide

26 Jan - India: Intersection of claims for foreign tax credit and tax treaties

26 Jan - Japan: Proposed amendments to electronic tax records preservation system

26 Jan - Qatar: VAT regime expected to be announced in 2021

26 Jan - Thailand: Tax measures supporting R&D, electronic tax systems, and e-filing

26 Jan - Saudi Arabia: Expanded exemptions from real estate transaction tax

25 Jan - Saudi Arabia: Penalty waiver extended for late-filed tax returns, late tax payments (COVID-19)

25 Jan - Malaysia: Relief package includes extended and expanded tax provisions (COVID-19)

25 Jan - Malaysia: FAQs on tourism tax and bookings via online platforms

25 Jan - Australia: Capital gains tax rollovers, implications for business restructuring

22 Jan - Australia: Businesses claiming JobKeeper payment into 2021

21 Jan - Qatar: Synthesized text of tax treaty with Slovenia

20 Jan - Philippines: VAT withholding on government payments, changes effective 2021

20 Jan - UAE: Additional time to comply with economic substance reporting

19 Jan - UAE: Temporary VAT rate of 0% for medical equipment (COVID-19)

19 Jan - Cambodia: Income tax treaty with Malaysia

19 Jan - Cambodia: Stamp tax on transfers of property, company shares

13 Jan - Bahrain: User fees for tax certificates, tax appeals

12 Jan - India: Services not taxable under treaty with Sweden; technical explanation of U.S. tax treaty not binding

11 Jan - Bahrain: VAT registrations must be updated for companies converting to “with limited liability”

11 Jan - UAE: Medical equipment zero-rated for VAT (COVID-19)

11 Jan - Thailand: Proposed single shareholder company regime

8 Jan - Cambodia: Extended deadline to file foreign manpower quota application for 2021

8 Jan - Hong Kong: Proposed changes to tax treatment of amalgamations and filing of returns

8 Jan - Thailand: Tax calendar for 2021

7 Jan - Hong Kong: Proposal for tax treatment of carried interest includes 0% tax rate

7 Jan - Oman: VAT rules and registration, effective date of 16 April 2021

5 Jan - Bahrain: Amended VAT place-of-supply rules for telecommunication services

5 Jan - Qatar: Review tax liabilities on tax administration portal (Dhareeba) before 14 January 2021

4 Jan - Malaysia: Indirect tax measures, Finance Act 2020

2020 Articles

December 2020

23 Dec - Japan: Updated FAQs and relief regarding tax returns and tax payments (COVID-19)

21 Dec - Japan: Tax reform proposals for 2021

21 Dec - Bahrain: Recoverable input VAT incurred on capital asset

21 Dec - Kazakhstan: Tax measures clarifying taxation of nonresidents, tax-free corporate transfers, application of treaty benefits

17 Dec - Australia: 2020-21 mid-year economic and fiscal outlook

17 Dec - Malaysia: Indirect tax bills presented to Parliament

17 Dec - Taiwan: Considerations to reduce withholding tax on cross-border service fees

16 Dec - Australia: ATO updated information on accelerated depreciation

16 Dec - Hong Kong: Guidance on tax concessions and incentives for ship leasing operations

15 Dec - Bangladesh: Overview of tax measures, including VAT and other changes made in 2020

15 Dec - India: Subsidiary of a foreign company constitutes permanent establishment; gifting of shares

11 Dec - Cambodia: Change to e-VAT refund system, effective 2021

11 Dec - India: Foreign bank’s taxable interest income; employee stock option discount as business expenditure

11 Dec - Saudi Arabia: Recovery of input VAT by real estate developers

11 Dec - Singapore: Changes to risk-based capital framework, taxation of insurers

10 Dec - Bahrain: VAT relief for construction and real estate sector

10 Dec - Vietnam: Guidance on VAT, mandatory e-invoicing delayed to 1 July 2022

10 Dec - Vietnam: Various decrees on corporate and individual income tax, foreign contractor tax, tax administration

7 Dec - Australia: Imputation benefits and use of derivative instruments in structured arrangements

7 Dec - Saudi Arabia: Regulations on e-invoicing and VAT

3 Dec - New Zealand: Proposal for an individual tax rate of 39%

3 Dec - Thailand: Tax relief measures for debt restructuring

1 Dec - Australia: Tax provisions in budget 2020-2021 (Queensland)

1 Dec - Saudi Arabia: Deadline of 31 December 2020 for waiver of penalties for tax return filings, payments 

November 2020

30 Nov - Hong Kong: Reduction of stamp tax (duty) on commercial property sales

30 Nov - India: Goodwill in amalgamation; deductions allowed in special economic zones

30 Nov - Japan: Overview of tax system

30 Nov - New Zealand: Inland Revenue enforces the residential “bright-line test”

25 Nov - Bahrain: VAT treatment of medical coverage provided by insurance companies to their employees

25 Nov - Malaysia: Tax audit framework for finance and insurance

25 Nov - Qatar: Mandatory “contract reporting” in new tax administration portal (Dhareeba)

24 Nov - Australia: Tax provisions in budget for 2020-2021 (Victoria)

20 Nov - Bangladesh: Tax provisions in budget 2021

20 Nov - Malaysia: Updated guides for sales tax and services tax

20 Nov - Myanmar: Withholding tax exemption, payments for services rendered by nonresidents

19 Nov - India: Financial assistance grants, incentives for manufacture of autos, pharmaceuticals, steel

18 Nov - Sri Lanka: Tax proposals in 2021 budget

18 Nov - Thailand: Income and expense recognition for financial businesses

18 Nov - UAE: VAT obligations of real estate management entities in Dubai

17 Nov - Australia: Tax measures in New South Wales budget for 2020-2021

13 Nov - India: Certain taxpayers must issue e-invoices beginning in 2021

12 Nov - Malaysia: Tax measures in budget for 2021

9 Nov - Australia: Updated R&D tax incentive guidance

9 Nov - Myanmar: Relief for company directors unable to comply with residence requirements (COVID-19)

5 Nov - Australia: Ordinary income and the arm’s length value of “uneconomic assets” (Full Federal Court decision)

2 Nov - Bahrain: Reimbursements subject to VAT and non-taxable disbursements

October 2020

30 Oct - Australia: R&D tax benefits “reloaded”

28 Oct - Oman: English translation of VAT law

27 Oct - Japan: Updated FAQs on tax treatment of certain employee situations (COVID-19)

27 Oct - Saudi Arabia: Services related to tangible goods subject to VAT at 15% rate

23 Oct - Cambodia: Capital gains tax, implementation delayed to 1 January 2022

23 Oct - GCC countries: Comparison of VAT regimes in Bahrain, Oman, Saudi Arabia, UAE

23 Oct - Qatar: New process for filing, paying withholding tax

23 Oct - UAE: Notifications, reports under economic substance regulations

22 Oct - Kazakhstan: Protocol to amend income tax treaty with Luxembourg

21 Oct - Turkey: MLI and tax treaty-related considerations for Turkish investors in the Netherlands

20 Oct - Hong Kong: IRS announces termination of United States-Hong Kong shipping agreement, effective 1 January 2021

20 Oct - India: Income from distribution rights, TV channels not taxable as royalty under U.S. tax treaty

20 Oct - Turkey: Amendment to customs regulation for certificates of origin

19 Oct - Hong Kong: Revised revenue recognition standard for tax purposes

19 Oct - Oman: VAT law is published; VAT implementing regulations expected before October 2021

15 Oct - Oman: Extension of relief for late payment of tax, late filing of returns (COVID-19)

14 Oct - Oman: VAT regime, effective date of April 2021

14 Oct - UAE: Beneficial ownership disclosure rules, increased transparency

14 Oct - UAE: Clarifications of VAT rules

9 Oct - Cambodia: Procedures for e-commerce licence or permit; e-commerce service providers and exemptions

9 Oct - Saudi Arabia: Details of real estate transaction tax

7 Oct - Oman: Removal from EU “blacklist” of non-cooperative jurisdictions

6 Oct - Australia: Tax provisions in 2020 federal budget

6 Oct - Malaysia: Sales tax exemption expansion

5 Oct - India: Tax withholding at rate of 1% on transactions with e-commerce operators

5 Oct - Saudi Arabia: Real estate transaction tax

5 Oct - Saudi Arabia: Tax amnesty through 31 December 2020 (COVID-19)

2 Oct - Japan: Revisions to Japanese group relief system, ministerial ordinances and cabinet orders

1 Oct - Myanmar: Tax credits, other tax relief measures (COVID-19)

1 Oct - Myanmar: Tax measures included in Union Tax Law

September 2020

30 Sep - Bahrain: Amendments to commercial companies law

30 Sep - Bahrain: VAT refund application form for non-resident businesses

30 Sep - Cambodia: Guidance on telecommunications company mergers and acquisitions

30 Sep - Oman: Update on proposed VAT measures

30 Sep - Australia: ATO guideline on working-from-home expenses (COVID-19)

29 Sep - Australia: Extended payroll tax relief in South Australia (COVID-19)

29 Sep - India: Tax deadline extensions included in legislation (COVID-19)

29 Sep - India: Guidelines selecting returns for “complete scrutiny” for FY 2020-2021

28 Sep - India: No permanent establishment found; minimum alternative tax on sale of asset

28 Sep - Malaysia: Service tax and disbursements vs. reimbursements

28 Sep - Saudi Arabia: Draft regulations on electronic invoicing

25 Sep - New Zealand: Tax policies of major political parties in 2020 election

24 Sep - Australia: Federal and state governments provide further relief (COVID-19)

23 Sep - Australia: Federal budget 2020 to be announced 6 October 2020

23 Sep - Cambodia: Delayed implementation of e-filing for monthly tax returns

23 Sep - Oman: Enacted income tax measures include AEOI amendments, tax residency provisions

23 Sep - Philippines: Proposed legislation for taxation of digital services

22 Sep - Qatar: Reminder, new tax system registration deadline is 30 September 2020

22 Sep - Vietnam: Corporate income tax, VAT, foreign contractor tax, and individual income tax developments

18 Sep - Thailand: VAT rate reduction, social security contribution rate reduction

14 Sep - Bahrain: VAT and transfers of going-concern; zero-rated VAT for expenses prior to building permit

14 Sep - Cambodia: Anti-money laundering rules; minimum wage for 2021

14 Sep - Saudi Arabia: Tax declarations, payments due by 30 September 2020 (COVID-19)

11 Sep - Korea: Tax amendments in pending legislation

10 Sep - Bahrain: VAT assessment process and appeals procedures (FAQs)

10 Sep - UAE: New economic substance regulations

10 Sep - Australia: Tax authorities review disclosures of international dealings for hybrid arrangements

9 Sep - Australia: ATO clarification of hybrid mismatch rules

9 Sep - China: Tax administration Q&As on permanent establishment and tax residence rules (COVID-19)

9 Sep - India: Tax treatment of payments made to foreign entities

8 Sep - Australia: JobKeeper payment not counted as part of aggregated turnover (COVID-19)

8 Sep - Australia: Land tax relief in South Australia, six-month extension (COVID-19)

8 Sep - Japan: Cabinet orders, local tax under Japanese group relief system

2 Sep - Cambodia: Capital gains tax effective 2021

1 Sep - Malaysia: Updated service tax policies reflect digital services tax measures

August 2020

31 Aug - India: Depreciation of goodwill for acquired business operations

28 Aug - Thailand: Tax relief for SMEs (COVID-19)

27 Aug - Cambodia: Updated procedures for taxpayer registration

26 Aug - Japan: Updated Q&As, group relief system under 2020 tax reform

26 Aug - UAE: VAT treatment of e-commerce sales

25 Aug - India: Security transfer tax on equity shares; service tax liability of banks

25 Aug - Singapore: GST legislative proposal

24 Aug - New Zealand: Employer tax update, displaced employees (COVID-19)

24 Aug - Australia: Guidance on proposed extension of JobKeeper program (COVID-19)

21 Aug - Australia: Treatment of car fringe benefits (COVID-19)

21 Aug - Taiwan: Tax considerations for investments in renewable energy

20 Aug - Malaysia: Guide on taxation of digital services by foreign service providers

19 Aug - Thailand: Additional 150% deduction for investments in new machinery, hotel renovations (COVID-19)

18 Aug - China: Individual income tax relief for new employees, interns

18 Aug - India: Data centre services not taxable as royalty under tax treaty with Singapore

14 Aug - Bahrain: Requirements to file economic substance returns

12 Aug - Philippines: Proposed legislation, taxation of digital economy

12 Aug - Australia: Trust liquidity issues, relief measures (COVID-19)

11 Aug - Australia: Year-end tax implications for managed funds, investors (COVID-19)

11 Aug - Myanmar: Electronic payments of corporate income, commercial taxes

11 Aug - Myanmar: Tax audit processes outlined by tax authority

10 Aug - Oman: Guidance regarding excise tax imposed on certain beverages, products

5 Aug - Turkey: VAT rate reductions for certain services (COVID-19)

5 Aug - Australia: Tax treatment of suspended loans, debt forgiveness (COVID-19)

3 Aug - Malaysia: Stamp tax, real property gains tax exemptions for certain residential property transfers (COVID-19)

3 Aug - Myanmar: Changes to commercial tax, income tax for 2019-2020

July 2020

31 Jul - Australia: ATO guidance on treatment of JobKeeper overpayments (COVID-19)

28 Jul - Australia: FAQs for “significant global entities” (COVID-19)

28 Jul - India: Treatment of web-related services, project office under tax treaties with United States and Korea

27 Jul - Saudi Arabia: Tax ruling requests, updated guidelines

27 Jul - Cambodia: Relief measures to support tourism sector (COVID-19)

24 Jul - Cambodia: Online system for SME applications for tax incentives

23 Jul - Australia: Government’s outlook for economy, fiscal update

23 Jul - Oman: Update on VAT

23 Jul - Singapore: Tax treatment of termination payments made under a separation agreement

22 Jul - India: Seconded employee did not create permanent establishment under tax treaty with Singapore

22 Jul - Malaysia: Amendment to final GST return due by 31 August 2020

21 Jul - Australia: Extension of and changes to JobKeeper program (COVID-19)

20 Jul - Bangladesh: Tax rate reduction proposals in 2020 budget

17 Jul - Japan: Special grace period for tax payments (COVID-19)

17 Jul - Indonesia: Guidance implementing VAT on offshore e-commerce transactions

16 Jul - China: Shenzhen incentives for highly skilled foreign individuals

15 Jul - Malaysia: Indirect tax exemptions described in FAQs

14 Jul - Australia: Tariff classification, differences between English and French versions of Harmonized Convention

14 Jul - India: Opportunity for taxpayers to validate electronically filed income tax returns

13 Jul - Oman: Postponed deadlines for tax returns, tax payments (COVID-19)

10 Jul - India: Tax withholding at source, other developments

9 Jul - Australia: Guidance on claiming working-from-home expenses (COVID-19)

7 Jul - Kuwait: Extended deadlines for business tax returns, payments (COVID-19)

6 Jul - Hong Kong: Tax incentives and ship leasing activities

6 Jul - Japan: Administrative guidance, individual income tax relief (COVID-19)

6 Jul - Japan: Ministerial ordinances, implementing Japanese group relief system

6 Jul - Kazakhstan: Legislation on taxation of digital sales

6 Jul - Oman: VAT expected in early 2021

6 Jul - Pakistan: Tax measures enacted in Finance Act 2020

2 Jul - Qatar: Mandatory taxpayer registration, new tax administration portal (Dhareeba)

1 Jul - Cambodia: One-year exemption, fees for tourism license renewal

1 Jul - Sri Lanka: Tax relief for SMEs (COVID-19)

June 2020

30 Jun - Hong Kong: Updated guidance on taxation of financial instruments, foreign exchange differences

29 Jun - Japan: Cabinet orders issued, implementing Japanese group relief system

26 Jun - Cambodia: Online tax registration required of businesses

25 Jun - Singapore: Tax benefits, capital allowances for ships that were de-registered

24 Jun - Cambodia: VAT on sales of long-term tangible assets

24 Jun - India: Payment of guarantee fees not taxable under tax treaty with Netherlands

24 Jun - Japan: Overview of tax relief measures for companies (COVID-19)

24 Jun - Vietnam: Taxation of e-commerce, withholding rules effective in 2021

22 Jun - Kuwait: Extended deadlines for tax return filing, tax payment (COVID-19)

22 Jun - Malaysia: Expedited GST refunds

22 Jun - Qatar: Further extended deadline for income tax returns, tax payments (COVID-19)

19 Jun - Cambodia: Relief concerning e-filing implementation, monthly tax declarations (COVID-19)

19 Jun - South Korea: Amendments to CRS rules

17 Jun - Singapore: Incorporation of dental practice; legitimate or tax avoidance?

15 Jun - India: Extensions of indirect-related tax periods (COVID-19)

15 Jun - Pakistan: Budget 2020 and tax proposals

12 Jun - Cambodia: Required use of Khmer language on food packaging

12 Jun - China: Plans aimed to develop free-trade port, Hainan island

12 Jun - Oman: Excise tax of 100% on alcohol, other consumer products

12 Jun - Qatar: Late payment interest is 0% through 31 August (COVID-19)

11 Jun - India: GST on remuneration paid to directors-employees

11 Jun - Australia: New MAP guidelines, arbitration arrangements for resolving international tax disputes

10 Jun - Australia: “Instant” asset write-off extended for six months (COVID-19)

10 Jun - Azerbaijan: Tax relief and incentives (COVID-19)

10 Jun - Kazakhstan: Legislative proposal for regulation of digital technologies

10 Jun - Oman: “Tax card” provisions effective 1 July 2020

10 Jun - Philippines: VAT exemption for imported health-care equipment (COVID-19)

10 Jun - Thailand: Functional currency for income tax purposes

9 Jun - Japan: Group relief system under 2020 tax reform; updated FAQs (COVID-19)

8 Jun - Cambodia: “Seniority payments” postponed (COVID-19)

8 Jun - India: Sale of shares and treaty benefits; income tax returns for 2020-21

8 Jun - New Zealand: Tax bill introduced; wage subsidy, other relief extended (COVID-19)

5 Jun - Kazakhstan: “Horizontal monitoring” of certain taxpayers

5 Jun - Philippines: Measures to enhance, foster investments in REITs

4 Jun - Saudi Arabia: VAT refund for non-residents requires action by 30 June 2020

4 Jun - UAE: Compliance with economic substance regulations, relief measures (COVID-19)

3 Jun - Cambodia: Tax relief for airlines, tourism sector, banks (COVID-19)

May 2020

29 May - Hong Kong: Subsidy payments, financial assistance grants exempt from tax (COVID-19)

29 May - Indonesia: Offshore e-commerce transactions subject to 10% VAT

28 May - Australia: Practical compliance guideline on JobKeeper program (COVID-19)

27 May - Thailand: Tax incentives to encourage foreign investment and relocation of production

26 May - India: Bad debt claim as business loss; digital content depreciation

26 May - India: Tax relief measures (COVID-19)

22 May - Australia: Extension of JobKeeper reporting deadline (COVID-19)

21 May - Saudi Arabia: VAT rate increase, transitional provisions

21 May - Cambodia: Certain relief for tourism, garment sectors and educational institutions (COVID-19)

20 May - Cambodia: Tax incentives include reduced withholding tax rate for securities investors

20 May - Myanmar: Requirements for insurance, reinsurance entities

19 May - Cambodia: Export of masks, restrictions lifted (COVID-19)

19 May - Thailand: Virtual meetings for corporate boards, shareholders (COVID-19)

18 May - Qatar: Extended deadlines for 2019 reporting by financial institutions, for commercial license renewals (COVID-19)

18 May - Saudi Arabia: Q&As on VAT rate increase (COVID-19)

15 May - Bangladesh: Tax return filing and tax payment relief measures (COVID-19)

15 May - Malaysia: Guidelines for relief fund process, approvals (COVID-19)

14 May - Australia: Hybrid mismatch legislative proposals

14 May - New Zealand: Budget 2020

14 May - Vietnam: Letters of credit are subject to VAT

13 May - Thailand: Additional extensions of tax return, tax payment deadlines for businesses (COVID-19)

12 May - Japan: Tax relief FAQs, other guidance implementing legislation (COVID-19)

11 May - Saudi Arabia: VAT rate to increase to 15% (COVID-19)

11 May - UAE: Economic substance reporting requirements

11 May - UAE: No changes to VAT rate

8 May - India: Postponed filing deadline for GST return, GST actions (COVID-19)

8 May - India: Tax treatment of non-compete fee; no permanent establishment from UAE liaison office

8 May - Malaysia: Substantial activity requirements, Labuan economic zone

7 May - Australia: Land tax relief in New South Wales and other states (COVID-19)

6 May - Kazakhstan: Payroll tax exemption, other tax relief measures (COVID-19)

5 May - New Zealand: Tax guidance for employers and employees (COVID-19)

4 May - Myanmar: Additional tax and economic relief measures (COVID-19)

1 May - India: Extended due date, provident fund contributions (COVID-19)

1 May - Japan: Tax relief legislation is passed (COVID-19)

1 May - New Zealand: Inland Revenue to administer small business loan program (COVID-19)

1 May - Pakistan: Tax relief for construction sector (COVID-19)

April 2020

30 Apr - Australia: Consider recovery of deferred tax assets, as 30 June reporting season approaches (COVID-19)

30 Apr - New Zealand: Tax loss carryback relief included in legislation (COVID-19)

29 Apr - Bangladesh: Update on tax relief (COVID-19)

28 Apr - Australia: JobKeeper payment and enrolment timelines extended (COVID-19)

28 Apr - Cambodia: Fringe benefit tax on employee loans with below-market interest

28 Apr - UAE: Guidance on VAT treatment of real estate transactions

27 Apr - UAE:  VAT refund opportunities for foreign businesses

24 Apr - India: Guidance on tax relief (COVID-19)

24 Apr - India: “Specified days” deduction for employees

24 Apr - Singapore: Tax and employment relief specifically for consumer and retail businesses (COVID-19)

24 Apr - Australia: State governments provide land tax relief (COVID-19)

23 Apr - Australia: Automatic deferrals for tax agents, company income tax (COVID-19)

23 Apr - Australia: “JobKeeper” program guidance, procedures (COVID-19)

23 Apr - Japan: Tokyo extends filing, payment deadlines for businesses (COVID-19)

23 Apr - Sri Lanka: Extension of tax return deadlines (COVID-19)

22 Apr - Cambodia: Guidance on customs, labor and commerce

22 Apr - Malaysia: Extended tax-related deadlines (COVID-19)

22 Apr - Thailand: Currency conversion rules, financial statement items

21 Apr - Singapore: Tax refund opportunity, stock exercise or vesting (COVID-19)

21 Apr - Turkey: Digital services tax, a primer

21 Apr - UAE: Expanded list of sectors, activities for foreign direct investment

21 Apr - UAE: Extended VAT return, VAT payment deadline (COVID-19)

20 Apr - Hong Kong: Taxation of digital assets

20 Apr - Japan: Tax agency’s FAQs about tax relief for corporations, individuals (COVID-19)

20 Apr - Singapore: Tax relief measures allow for deferred tax payments (COVID-19)

17 Apr - Thailand: Summary of tax relief (COVID-19)

16 Apr - Thailand: Social security-related relief (COVID-19)

16 Apr - UAE: “Substance over form” approach for economic substance

15 Apr - Bangladesh: Tax relief measures (COVID-19)

15 Apr - Indonesia: Tax and customs relief measures (COVID-19)

15 Apr - Japan: Tax agency provides FAQs addressing tax relief measures (COVID-19)

15 Apr - Jordan: Relief measures related to social security contributions (COVID-19)

15 Apr - Lebanon: Tax relief measures (COVID-19)

15 Apr - New Zealand: Tax relief measures focused on enhancing cash-flow (COVID-19)

15 Apr - Pakistan: Tax and economic relief (COVID-19)

15 Apr - Sri Lanka: Tax relief measures (COVID-19)

15 Apr - Taiwan: Tax return, tax payment deadlines extended (COVID-19)

14 Apr - Cambodia: Penalty relief relating to work permit renewals (COVID-19)

14 Apr - New Zealand: Possible economic outcomes of “lockdown” (COVID-19)

13 Apr - Indonesia: Tax relief measures (COVID-19)

13 Apr - Oman: New organizational structure for tax authority

13 Apr - UAE: Economic substance notification deadlines

13 Apr - UAE: Extended deadline for excise tax (COVID-19)

10 Apr - Hong Kong: Tax relief, economic stimulus (COVID-19)

10 Apr - Japan: Details of tax relief measures (COVID-19)

10 Apr - Malaysia: Tax treatment of charitable donations (COVID-19)

10 Apr - Uzbekistan: Tax relief measures (COVID-19)

10 Apr - Vietnam: Tax relief measures (COVID-19)

9 Apr - Bhutan: Extended deadlines for filing corporate tax returns, paying tax (COVID-19)

9 Apr - Taiwan: Deferrals for individual income tax payments, return filing deadlines (COVID-19)

8 Apr - Saudi Arabia: Tax relief includes extension of time to file, pay tax (COVID-19)

8 Apr - Singapore: More relief in third budget 2020 (COVID-19)

7 Apr - Australia: Considerations for tax functions, preserving tax attributes (COVID-19)

7 Apr - Japan: Tax reform legislation (2020) passed by National Diet

7 Apr - Japan: Additional relief on filing 2019 individual tax returns (COVID-19)

7 Apr - Malaysia: Tax relief includes extended due dates (COVID-19)

7 Apr - Myanmar: Tax relief provided for tourism industry, certain other taxpayers (COVID-19)

7 Apr - Oman: Tax relief measures (COVID-19)

7 Apr - Thailand: Extension of monthly tax compliance deadlines for all businesses (COVID-19)

6 Apr - India: Tax relief measures (COVID-19)

6 Apr - Singapore: Tax measures included in stimulus package (COVID-19)

3 Apr - Vietnam: Increased cap on deductible interest expenses; postponed e-invoice rules

2 Apr - Korea: Tax relief includes reduced rates, temporary increased deductions (COVID-19)

2 Apr - Thailand: Relief from certain corporate compliance rules (COVID-19)

2 Apr - Vietnam: Tax relief includes extended payment due dates (COVID-19)

1 Apr - China: Overview of corporate income tax rule changes for 2019 tax year

March 2020

31 Mar - Israel: Extensions of tax-related deadlines (COVID-19)

31 Mar - Japan: FAQs on tax relief measures (COVID-19)

31 Mar - Thailand: Withholding tax rate reduction, tax relief (COVID-19)

30 Mar - Taiwan: Tax relief includes tax return filing, payment deferrals (COVID-19)

27 Mar - Australia: Updated FAQs provide tax information for large business (COVID-19)

26 Mar - Australia: Boosting cash-flow for employers; instant asset write-offs (COVID-19)

26 Mar - New Zealand: Tax relief legislation enacted (COVID-19)

26 Mar - UAE: Customs duty refunds, customs relief in Dubai (COVID-19)

25 Mar - Malaysia: Tax relief, postponed deadlines, responding to coronavirus (COVID-19)

25 Mar - Hong Kong: Tax relief measures, response to coronavirus (COVID-19)

25 Mar - India: Tax relief measures, responding to coronavirus (COVID-19)

24 Mar - India: Digital taxation, enlarging the scope of “equalisation levy”

24 Mar - Qatar: Two-month extension, tax return filing date (COVID-19)

23 Mar - Australia: Legislative economic stimulus packages, include tax relief (COVID-19)

22 Mar - Australia: Tax relief measures included in economic stimulus package (COVID-19)

22 Mar - Saudi Arabia: Tax relief measures in response to coronavirus (COVID-19)

20 Mar - Turkey: Digital services tax, update

18 Mar - Japan: Additional extensions of tax return filing, payment deadlines due to coronavirus (COVID-19)

18 Mar - Malaysia: Indirect tax challenges, coronavirus (COVID-19)

18 Mar - UAE: Tax relief included in responses to coronavirus (COVID-19) in Dubai and Abu Dhabi

17 Mar - Australia: States announce tax relief, economic stimulus responses to coronavirus (COVID-19)

17 Mar - New Zealand: Tax relief in government's response to coronavirus (COVID-19)

17 Mar - Thailand: Tax relief measures in response to coronavirus (COVID-19)

16 Mar - Australia: Government establishes business liaison unit on coronavirus (COVID-19)

13 Mar - Australia: Tax relief for businesses affected by coronavirus (COVID-19)

13 Mar - Singapore: New income tax treaty with Indonesia

12 Mar - Malaysia: Forms for tourism sector to apply to defer tax payments

11 Mar - Australia: “Sufficiently influenced” is not control, but influence (High Court decision)

11 Mar - Japan: Follow-up to extensions of individuals’ tax return filing, tax payments (COVID-19)

9 Mar - Cambodia: Rules for registering intellectual property agreements

9 Mar - Hong Kong: Updated requirements for Luxembourg UCITS marketed in Hong Kong

9 Mar - Persian Gulf: VAT expected in 2020 (Qatar); monthly VAT filing guidelines (Bahrain)

9 Mar - Vietnam: Managing tax audits

5 Mar - Cambodia: Online portal for registering investment projects and related imported materials and machinery

5 Mar - Malaysia: Tax relief included in economic stimulus package (COVID-19)

5 Mar - Malaysia: Service tax on imported services, policy updates

5 Mar - Malaysia: Tax provisions in economic stimulus package

5 Mar - Myanmar: Foreign loan criteria updated

4 Mar - Australia: Stamp tax relief for bushfire victims in New South Wales

4 Mar - India: Equipment and service contracts treated as “composite contract” for tax purposes, percentage of income taxable in India

3 Mar - Cambodia: Tax relief for garment, tourism sectors

3 Mar - Cambodia: VAT and basic food items

2 Mar - China: Goods imported from United States, process for exclusion from tariffs

2 Mar - China: Social security relief for enterprises, response to coronavirus (COVID-19)

2 Mar - Japan: Extensions for individual tax returns, response to coronavirus

2 Mar - Malaysia: Service tax and digital services

February 2020

28 Feb - Cambodia: Invoice rules concerning format, issuance, language, invoice number, VAT credit

28 Feb - Cambodia: Instructions for implementing tax incentives for SMEs

28 Feb - Cambodia: Tax on income, updated guidance and rules

28 Feb - Cambodia: Classification of environmental impact assessments for development projects

26 Feb - Hong Kong: Tax proposals in 2020-2021 budget

26 Feb - New Zealand: GST rule changes are proposed

25 Feb - China: Income tax relief, response to coronavirus (COVID-19)

25 Feb - Myanmar: Tax calendar for 2020

24 Feb - Australia: Expanded director penalties related to GST liabilities

19 Feb - Singapore: Tax measures in budget 2020

18 Feb - Cambodia: Basis for application of specific tax on certain merchandise

14 Feb - Australia: Capital gains tax, property used in course of carrying on business

14 Feb - India: Tax treaty treatment of fees for technical services, of minimum alternative tax

13 Feb - India: Tax incentives for sovereign wealth fund investments, budget proposals

13 Feb - Uzbekistan: VAT rules for e-services

11 Feb - China: Tax challenges and policy options, coronavirus epidemic

10 Feb - Japan: Consolidated tax return filing system; shift to Japanese group relief system

10 Feb - Australia: Corporate residency rules; issues arising under sole-incorporation test 

10 Feb - Australia: New legislation increases accountability of directors

10 Feb - Kazakhstan: Tax administrative and procedural changes effective 2020

10 Feb - Oman: Measures to encourage foreign investment

6 Feb - China: Tax considerations, relocating employees in response to coronavirus

6 Feb - China: Tax on overseas income received by resident taxpayers

6 Feb - Turkey: Tax administration’s draft guidance on digital services tax

3 Feb - India: Tax proposals in Union Budget 2020

3 Feb - Cambodia: Guidance on issuance of certificates of occupancy

3 Feb - Hong Kong: Proposed tax measures for ship-leasing activities

January 2020

31 Jan - Uzbekistan: VAT rules for foreign suppliers of e-services

30 Jan - Taiwan: Funds for certain investments not subject to surtax imposed on undistributed earnings

29 Jan - India: GST levied on ocean freight transportation held unconstitutional

29 Jan - Kazakhstan: Tax benefits regime, moratorium on tax audits of small businesses

29 Jan - Oman: VAT implementation expected in 2021

23 Jan - Thailand: VAT proposed regulations include e-commerce measures

22 Jan - Asia Pacific: Global withholding taxes, income and gains from listed securities (KPMG report)

22 Jan - Malaysia: Withholding tax on special classes of income

22 Jan - Singapore: Tax considerations in advance of 2020 budget (expected 18 February)

21 Jan - Australia: FBT implications of workplace bushfire donations

20 Jan - Australia: Extension of transition relief, central management and control test

20 Jan - India: Tax withholding on year-end, GST and composite supplies

20 Jan - Korea: Income tax treaty with Czech Republic, entry into force

17 Jan - Cambodia: Taxation of dividends under tax holiday rules; use of exchange rates

17 Jan - Malaysia: Service tax policy updated to reflect digital services

17 Jan - Malaysia: Tax provisions are included in enacted Finance Act 2019, other legislation

15 Jan - China-Hong Kong: Income tax arrangement, possible tax exemptions for teachers and researchers

15 Jan - Malaysia: Tax provisions in Finance Act 2019

13 Jan - China: Individual income tax policy, charitable donations

8 Jan - China: Final guidance, comprehensive income tax annual reconciliation for 2019

8 Jan - India: Budget 2020 scheduled for 1 February; electronic payments requirement

6 Jan - Myanmar: Beneficial ownership disclosure requirements, effective 2020

3 Jan - India: GST amendments effective 1 January 2020

2 Jan - Oman: 2020 budget and indirect tax proposals

2 Jan - Thailand: Tax calendar for 2020

2019 Articles

December 2019

30 Dec - China: Foreign exchange measures to facilitate cross-border trade and investment

27 Dec - Indonesia: Income tax benefits for new investments

26 Dec - Cambodia: Intellectual property rights, patents and utility model certificates

26 Dec - Cambodia: Measures regulating construction industry

26 Dec - China: Guidance on annual income tax reconciliation for individual taxpayers

26 Dec - Japan: Outline of tax reform proposals; measures concerning corporate and individual taxpayers

20 Dec - India: Deadline for GST return, reconciliation statement extended

20 Dec - New Zealand: Update on pending R&D tax credit, Kiwisaver bill

18 Dec - Myanmar: New penalty measures, stamp tax imposed on documents

17 Dec - Australia: Payroll tax and bonuses, timing of payments can matter

17 Dec - India: Tax relief included in tax legislation

17 Dec - Indonesia: Proposal for reduced corporate tax rate, territorial tax system

17 Dec - Taiwan: Reduced business tax rate, banks’ NCD transactions; refund opportunities

17 Dec - Hong Kong: Tax relief measures

16 Dec - Hong Kong-Macau: New income tax treaty

16 Dec - India: Electronic invoicing required for certain business-to-business supplies

16 Dec - New Zealand: Proposal to align tax with accounting for leases

11 Dec - New Zealand: Purchase price allocation proposals for vendors, purchasers

11 Dec - Turkey: Digital services tax enacted, effective date of March 2020

10 Dec - India: Sales tax, place where contract for time-charter agreement entered

6 Dec - India: Application of MLI to tax treaties with Australia, Finland, Japan, Singapore, Slovakia, UAE

4 Dec - Australia: Update on hybrid mismatch rules

4 Dec - Papua New Guinea: Tax measures in 2020 budget

2 Dec - Australia: Do U.S. GILTI rules correspond to the Australian CFC regime?

2 Dec - China: VAT legislative proposals covered in draft consultation

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