Global International Corporate Tax Newsletter #2/2023 now available

It is our pleasure to present our WTS Global Newsletter International Corporate Tax (ICT).

In order to keep you up to date, our WTS Global Newsletter International Corporate Tax (ICT) will therefore give you an overview of current developments in this sector, with a particular focus on changes in international tax law and country-specific tax law developments with respect to cross-border transactions in 10 selected countries.

• Argentina: New precedent on the conflicts between domestic GAARs vs treaty law
• Austria: UAE shareholders now face Austrian withholding tax on dividends
• Brazil: Proposed changes to the Brazilian rules on the tax deduction of royalties
• Hungary: Termination of the double tax treaty between the United States of America and Hungary
• Italy: International tax amendments in the Italian Budget Law for 2023
• Nigeria: Updates in international corporate tax (ICT) in Nigeria
• Pakistan: Changes in the capital gains tax regime
• Poland: Another twist in the interpretation of “beneficial ownership”
• Senegal: Banking sector: the introduction by the GTC (general tax code) of the deductibility of losses on doubtful or disputed debts through the initial finance law for the year 2023
• Spain: Tax measures introduced in Spain for 2023

A special thank you goes out to our WTS Global partners, who contributed to this WTS Global ICT Newsletter.

We hope you will find this newsletter useful and we would appreciate your feedback and suggestions.

Our experts at the WTS Global ICT team will be happy to answer any questions you may have regarding any aspects of this newsletter.

Read the WTS Global ICT Newsletter here.