BDO Corporate Tax News - Issue 57
26 January 2021
Original content provided by BDO
Welcome to the newly updated BDO’s Corporate Tax News.
Amid many recent changes as we entered 2021, governments and businesses throughout the world continue to be preoccupied by the COVID-19 pandemic.
In this edition, we include articles on the potential changes in the United States that could take place und President Biden’s tax plan, the introduction of further COVID-19 related measures in Nigeria, and the updates for the EU’s DAC6 reporting requirements, including its planned implementation in some Member States and the transition for the United Kingdom.
The UK-EU Trade and Cooperation Agreement was finally agreed at the end of December 2020, subject to ratification by the EU parliament, and we also include a summary of the main Customs Duties, VAT, tax, social security and State Aid aspects.
Other tax developments of international interest continue to take place, and we look at the main tax measures in Malaysia’s 2020 Finance Act, the new dividend income taxation regime in India, withholding relief modernisation in Germany, and other important news and changes.
In this issue:
- Asia Pacific
- Europe and the Mediterranean
- Latin America
- North America and the Caribbean