国际税务要闻季刊- PRISM

1st Quarter 2025 issue

Table of content

Indonesia:	The reform of personal tax in Global Minimum Tax Implementation in Indonesia: Key Impacts and Insights
Morocco:	Tax Reform in Morocco: The 2025 Finance Law Concludes a Three-Year Cycle and Ushers in Fiscal Stability
Nepal:	Transfer Pricing in Nepal: Bird’s Eye View
Philippines:	Corporate Recovery and Tax Incentives for Enterprises to Maximize Opportunities for Reinvigorating the Economy (CREATE MORE) Act (RA 12066)

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4th Quarter 2024 issue

Table of content

Cameroon:	The reform of personal tax in Cameroon
China:	New stamp duty policy, pilot tax policy for temporary inbound repairs in Shanghai Free Trade Zone and continuation of personal tax policy on dividends and bonuses for SMEs
Hong Kong:	Hong Kong's foreign-sourced income exemption (FSIE)
Tajikistan:	Taxation in Tajikistan: Insights and Implications for Businesses

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3rd Quarter 2024 issue

Table of content

Azerbaijan:	Infrastructure Investments Driving Economic Growth in Azerbaijan
Germany:	Germany Lures Skilled Migrants with Tax Breaks
Nigeria:	A Transformation Step: Executive Order to Exempt Tariffs, Excise Duties and VAT from Essential Medical Products
Turkey:	The First Greenhouse Gas Regulation Came Into Force in Turkey

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2nd Quarter 2024 issue

Table of content

Malaysia:	Service Tax
Saudi Arabia:	Real estate Tax in Saudi Arabia and the act of evasion or avoidance
UAE:	Navigating the UAE’s implementation of Global Minimum Tax rules
UK:	Changes for Non-domiciled Individuals Including the End of the Remittance Basis

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1st Quarter 2024 issue

Table of content

Australia:	Client-to-Agent Linking
Bangladesh:	Changes in Income Tax Law of Bangladesh: Income Tax Return Filing under Self-Assessment Scheme
Singapore:	Tax Updates in YA2024
Thailand:	VAT Refund for Good Exporter

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4th Quarter 2023 issue

Table of content

Greece:	Charting Success: Greece's Economic Highlights in 2023 and Roadmap for 2024
Malaysia:	Sales Tax on Low Value Goods (LVG)
Pakistan:	Tax on Windfall Income
Saudi Arabia:	Tax Incentive for 30 years to attract the regional headquarters of International companies

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3rd Quarter 2023 issue

Table of content

Azerbaijan:	Tax Code of Azerbaijan Republic: 2023 Tax Amendments
Malta:	Major recent tax updates in Malta
Turkey:	Amendment in tax laws in Turkiye including CIT and VAT rate increases
Zimbabwe:	Tax agent registration in Zimbabwe

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2nd Quarter 2023 issue

Table of content

Italy:	Draft Legislative Framework for Reforming the Tax System
Nigeria:	Approval for the Implementation of the 2023 Fiscal Policy Measures and Tariff Amendments
UAE:	UAE Corporate Tax: It's Time to Wake Up and Smell the Coffee!
UK:	The New Tax Year Basis 2023/24 - Income Tax Self-Assessment

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1st Quarter 2023 issue

Table of content

Bangladesh:	Proof of Submission of Return (PSR) u/s 184A Finance Act 2022 (Bangladesh)
India:	GST on Secondment in India
Singapore:	Increase in GST Rate and GST Related Crimes
Thailand:	New Promotion Strategy in Thailand 2023-2027

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4th Quarter 2022 issue

Table of content

Cyprus:	Deductions for investment innovative small and medium size enterprises (SME)
Greece:	Forecasts for a recession in the Eurozone in 2022 but positive growth rates for the Greek economy
Malaysia:	Tax Treatment in Relation to Income Received from Abroad
Pakistan:	Capital Value Tax (CVT)

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