Mexico: Budget for 2013 has been approved

06 January, 2013

Congress has approved the Budget for 2013 and published in the Official Gazette on 13 December 2012. In new budget some changes has approved: The corporate income tax rate it will reduce to 29% as from 2014 but 4.9% income tax withholding rate will

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Sweden: parliament approves the Budget for 2013

20 December, 2012

The Swedish parliament approved the Budget for 2013 on 5 December 2012 together with further tax measures, presented separately by the government. The amendments apply from 1 January 2013. Key points of the budget are summarized below: Corporate

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Uganda: Budget for Financial Year 2012-13

19 December, 2012

The Ugandan budget for 2012-13 was presented by the Minister of Finance, Planning and Economic Development on 14 June 2012. This Budget is effective from 1 July 2012. The proposed changes are summarized below: The withholding tax on income derived

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Tanzania: Budget for 2012-13

19 December, 2012

The Budget for 2012-2013 is generally effective from 1 July 2012. The key points of the Budget are summarized below: Corporate taxation Introduction of a 10% withholding tax on interest income earned by non-residents from banks, as is the case

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Swedish Budget 2013 proposes to cut corporate tax rate

17 December, 2012

The Budget for 2013 was presented to parliament on 20 September 2012. In the Budget Bill the government proposes the following tax amendments, which will be applicable from 1 January 2013: Corporate taxation The Budget Bill proposes a reduction of

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Portugal: Budget 2013

17 December, 2012

The Portuguese National Assembly has recently adopted the Budget 2013. Under the new measures there will be a reduction in the number of income tax brackets from eight to five. The top marginal income tax rate will be increased from 46.5% to 48% and

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The Malaysian Budget for 2013

10 December, 2012

The Malaysian Budget for 2013 was presented by the Prime Minister (also the Finance Minister) on 28 September 2012 and is generally effective from year of assessment 2013 unless otherwise stated. Key points of the budget are summarized

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Belgium: Agreement on tax measures for budget 2013

10 December, 2012

The Federal Government of Belgium has recently come to an agreement on the tax measures in the Budget 2013. This includes changes to the corporate tax rate and the withholding tax rate. There are also some indirect tax measures but those are not yet

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German Bundestag Adopts 2013 Budget

29 November, 2012

The German Bundestag, or lower house of parliament, has recently adopted the government’s 2013 federal budget, providing for a reduction in the pension insurance contribution by 0.7% to 18.9%, and for the abolition of the highly unpopular practice

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Norway Unveils ‘Neutral’ 2013 Budget

11 October, 2012

It was reported on 11 October 2012 that Norway has unveiled its 2013 budget ahead of next year’s elections, including less fiscal stimulus than previously expected. As part of its 2013 budget, Norway is set to double its carbon taxes on oil firms

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Finland: Outlines Tax Changes

20 September, 2012

On 20 September 2012 it was reported that the Finnish finance ministry has recently published the country’s 2013 budget review, detailing the government’s tax plans for next year. The government plans to implement tough tax measures to

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South Africa: Introduces Tax Amendment Bills

11 July, 2012

It was published on 11 July 2012 that the South African National Treasury has released, for public comment prior to their formal introduction in parliament, the draft 2012 Taxation Laws Amendment Bills which give effect to most of the 2012

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UK Legislates For Budget Tax Measures

02 April, 2012

The UK government has published the Finance Bill 2012, which legislates for tax measures included in both the 2012 and 2011 Budgets. The Bill provides for an increase in the tax-free personal allowance to GBP 8,105 (USD12, 959) from April, 2012,

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Finland Unveils 2012 Supplementary Budget

28 March, 2012

On 28 March 2012, it was reported that the Finish government has recently unveiled details of its 2012 supplementary budget proposal, revising the tax revenue estimate upwards and providing for an increase in expenditure. It has also published

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UK Budget Delivers Tax Cuts

23 March, 2012

The UK has delivered a Budget that unashamedly backs businesses, slashing the top rate of personal income tax and accelerating corporate tax cuts. Currently charged at 50% on all income over GBP150, 000, from April, 2013 the rate will drop to

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Hong Kong Reduces Taxes to Support Growth

02 February, 2012

On 2 February 2012 Hong Kong’s Financial Secretary unveiled a 2012/13 Budget which proposes a wide range of tax concessions aimed at supporting businesses and individuals, who face a possible global economic slowdown. The Financial Secretary said

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Budget deficit is shrinking in Canada

29 December, 2011

According to the latest Fiscal Monitor published by the Canadian Ministry of Finance the Canadian monthly budgetary deficit has fallen remarkably per annum. According to them the revenue increased by 8.1% each year as a result of higher personal

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Austria – Mulls wealth-related taxes in EUR10bn package

29 December, 2011

Austrian Chancellor Werner Faymann and Vice Chancellor Michael Spindelegger recently united on plans for a five-year budgetary consolidation package, amounting to a total volume of around EUR10bn (USD13bn), to be agreed by the end of February

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