Austria’s tax authorities published a decree in the Official Gazette detailing the requirements for the Transitional CbCR Safe Harbour on 5 December 2024. This is aimed at easing the administrative burden under the new Minimum Taxation Act

The Inland Revenue Authority of Singapore (IRAS) has issued an updated e-Tax Guide Securities Lending and Repurchase Arrangements (Second Edition) on 4 December 2024. This e-Tax Guide gives details on the income tax treatments and tax concessions

Singapore published the Economic Expansion Incentives (Relief from Income Tax) (Amendment) Act 2024 in the Official Gazette on 10 December 2024. It  introduces a new 15% Concessionary Tax Rate (CTR) under the Development and Expansion Incentive

Austria's parliament has amended its CFC rules to avoid double taxation issues under the Pillar Two global minimum tax framework. Amendments to Section 10a of the Austrian Corporate Income Tax Act have been approved and now require that Qualified

The Inland Revenue Authority of Singapore (IRAS) has released an updated e-Tax Guide, GST: Guide for Motor Vehicle Traders (Eighth Edition) on 2 December 2024. This guide is for GST registered businesses selling new and/or second-hand motor

The Inland Revenue Authority of Singapore (IRAS) has published an updated version of its e-Tax guide   GST: Advance Ruling System (Tenth Edition) on 15 July 2024. This e-Tax Guide explains the GST advance ruling system and the application