Corporate Tax News
Issue 59 - July 2021
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Introduction
The resurgence of COVID-19 that continues to afflict many countries has not stopped governments from tinkering with their tax systems. To help you keep up to date with COVID-19 relief measures introduced by governments worldwide, see BDO's interactive map for COVID-19 fiscal and financial measures.
This issue of BDO’s Corporate Tax News contains an overview of reporting obligations in the digital economy, the European Commission’s blueprint for corporate taxation, an analysis of the CJEU’s decision in the Amazon case, draft guidance issued by Australia’s tax authorities on the tax treatment of intangibles, labor law changes in Mexico that affect corporate income tax, changes to Singapore’s GAAR, changes in the UK corporation tax rates that will have a direct impact on the recognition of current and deferred tax in company accounts, and the U.S. "Green Book". Also highlighted are a corporate tax rate cut in Argentina, tax measures in Botswana’s 2021/22 budget, the deductibility of interest expense in Canada, compliance obligations relating to IP rights in Germany, the elimination of goodwill of a business or profession as a depreciable asset in India and much more.
We trust that you will find this issue useful and informative. If you would like more information on any of the developments addressed in the articles or have questions, please contact the BDO professional listed under each article.
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ROBERT AZIZ
Global Head of Tax and Global Head of People
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Issue 59 - July 2021
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