An overview by Flick Gocke Schaumburg, Taxand Germany The EU Commission has recently proposed reforms to the Carbon Border Adjustment Mechanism (CBAM) to reduce red [...]
USA: Increased Scrutiny on Tax-Exempt Organisations: Key Risks and Compliance Steps
Tax-exempt organisations in the USA, including private foundations and nonprofits linked to high-net-worth individuals, are facing increased scrutiny from Congress and the new administration. New [...]
UK: HMRC Publishes Guidance on Provision of Tax Information by Private Capital Executives
HMRC, the UK’s tax authority has recently issued guidance on the tax information it expects from private capital executives, particularly regarding carried interest. While there [...]
Indonesia Implements 12% VAT Rate from January 2025
The Indonesian government has recently issued Minister of Finance Regulation No. 131 of 2024, which took effect from the start of January 2025. This regulation [...]
EU Court Rules Spanish Withholding Tax on Foreign Shareholders Unlawful
An analysis by Garrigues, Taxand Spain The Court of Justice of the European Union (CJEU) has recently ruled that tax regulations on dividends in the [...]
An overview by Borden Ladner Gervais, Taxand Canada The Canadian government has recently announced a deferral of the planned increase to the capital gains inclusion [...]
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