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In this issue:
- United Arab Emirates: Guidance released on tax group rules
- Belgium: Belgium strengthens its CFC rules
- Belgium: Home office triggering a PE in a Belgian/Dutch context: new approach of the Belgian tax authorities
- Ecuador: New tax law aims to stimulate the economy but also includes CFC regime
- European Union: Infringement proceedings against nine member states for failure to notify Commission about minimum taxation directive implementation
- Germany: Federal Fiscal Court rules on financial integration requirement for corporate groups
- Hungary: Minimum tax and other corporate tax measures introduced
- International:
- Corporate and withholding tax changes for 2024
- Corporate tax bytes
- Additional administrative guidance published on the two-pillar solution
- Malaysia:
- Global minimum tax to apply as from 2025
- Capital gains tax introduced on gains or profits from disposal of capital assets
- E-invoicing to be implemented in stages starting in August 2024
- Philippines: BIR clarifies withholding tax obligations on e-marketplaces
- Singapore: Gains on disposal of foreign assets now subject to tax
- Switzerland: Global minimum tax rate now in effect
- United Arab Emirates: Guidance released on tax group rules