Corporate Tax News
Issue 58 - April 2021
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Introduction
The pandemic may still have its grip on a large part of the globe, but the legislative processes of most countries are still moving forward. This 58th issue of BDO’s Corporate Tax News focuses on budgets and finance acts in Hong Kong, Nigeria, Sri Lanka, Tunisia and the UK, as well as upcoming changes in Canada, Poland and Zimbabwe and proposed changes in the U.S.
The newsletter also highlights a new preferential regime for manufacturing services in Panama, a court case involving the characterization of software payments in India and improvements to dispute resolution in Korea. The lead article spotlights how businesses are increasingly adopting and articulating clear tax principles aligned to their broader environmental, social and governance agendas.
We trust that you will find this issue—produced in close cooperation with our BDO colleagues from the above-mentioned countries—useful and informative. If you would like more information on any of the articles, or would like to discuss their implications for your business, 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 58 - April 2021
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