Angola  Withholding tax rate-Others: On 22 August 2022, Angola published Law no. 27/22 in the Official Gazette amending the Corporate Income Tax Code. Accordingly, the withholding tax (WHT) rate on services paid to non-residents has been reduced to 6.5% from 15%. The rate is effective from 1 January 2023.
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Argentina Interest on late payments: On 23 August 2022, the Argentine Ministry of Economy published a resolution providing the following rates for late tax payments and refund interest, effective from 1 September 2022:
• 5.91%:  monthly interest rate for non-payment and late payment of taxes;
• 7.37%: monthly interest rate in the case of late payment of taxes in ARS under judicial discussion; and
• 3.84%: monthly interest rate to be paid by the Treasury on reimbursement of taxes.
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Hong Kong Filing return: On 8 September 2022, the Hong Kong Inland Revenue Department issued a circular to tax representatives extending the filing of 2021/22 tax returns to 30 September 2022.
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Ireland Incentives for industry/manufacturing: On 27 September 2022, the Finance Minister of Ireland announced the Budget 2023. Accordingly, the Research and Development (R&D) tax credit provides a 25% tax credit for all qualifying R&D expenditures. Budget 2023 also provides for the extension of the Knowledge Development Box for 4 years, to allow the relief to be available for accounting periods commencing before 1 January 2027.
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PE rules: On 7 September 2022, the Irish Revenue published an eBrief No. 166/22 on the attribution of profits to a branch. Accordingly, section 28 of the Finance Act 2021 inserted a new section 25A into the Taxes Consolidation Act 1997 to provide for the application of an OECD-developed mechanism for the attribution of income to a branch or agency of a non-resident company operating in the State. The new section 25A applies for accounting periods commencing on or after 1 January 2022.
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Malta  Interest on late payments: On 14 September 2022, Malta issued Legal Notice 228 of 2022 on the Income Tax (Interest Rate) Rules (Amendment) of 2022. Accordingly, the government increased interest rates on unpaid taxes to 0.6% for each month (or part) during which the tax remains unpaid, in relation to the unpaid corporate tax.
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Netherlands Reduced rates: On 20 September 2022, the Dutch Budget for 2023 was presented with the tax plan for 2023. The 2023 Tax Plan proposed to increase the lower corporate income tax rate from 15% to 19% which also aims to lower the threshold amount from EUR 395,000 to EUR 200,000.
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Oman  Incentives for industry/manufacturing: On 8 September 2022, the Oman Tax Authority (OTA) announced an income tax exemption for companies operating in sectors contributing to economic diversification. The exemption is offered only to companies that commenced activities during the period from 1 January 2021 to 31 December 2022 if certain conditions are met.
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Pakistan Filing return: On 30 September 2022, the Federal Board of Revenue (FBR) issued Circular No. 16 of 2022 and extended the date of filing income tax returns for the tax year 2022. According to the circular, the FBR extended the date for annual return filing up to 31 October 2022 from 30 September 2022.
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Poland  Interest on late payments: On 20 September 2022, the Polish Ministry of Finance published the increased interest rates on tax arrears as well as on the late payment. Accordingly, the standard rate is increased from 16.0% to 16.5% per annum.
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Russia Interest on late payments: On 16 September 2022, the Central Bank of Russia (CBR) adopted a decision to cut the key interest rate from 8.0% to 7.5%.
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