WTS Digital SAP Tax Technology Consulting in co-operation with TAXERA presents TAXERA Indirect Tax Platform - Automate your indirect tax processes globally.

15 countries provided an update on recently introduced Transfer Pricing legislations and cases, in particular the adoption of certain OECD Guidelines. Additionally, global developments like the Pillar 1 and Pillar 2 initiative, global minimum tax and new control mechanismsto ensure the correct taxation of corporate profits are presented.

Addressing the general topic of the tax-legal allocation of securities out on loan, including the perspective of financial accounting.

To ensure that Singapore’s Goods and Services Tax (“GST”) system remains fair and resilient as the digital economy grows, Singapore’s tax authority (“IRAS”) will from 1 January 2023 extend the application of GST to: (i) low value goods worth S$400 or less (approximately US$295 or EUR 250) imported into Singapore by air or post; and (ii) imported B2C non-digital services.

The French research tax credit (“CIR”) has undergone several changes recently, as a result of new French Supreme Court case law, the 2021 Finance Act and the updating of tax authorities guidelines.

After more than ten years of discussions, the reform of the Swiss WHT on interest has taken a decisive hurdle.