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BDO Corporate Tax News - Issue 58

13 April 2021

Original content provided by BDO

BDO Corporate Tax News summarises recent tax developments of international interest across the world. 

The pandemic may still have its grip on a large part of the globe, but the legislative processes of most  countries are still moving forward. This 58th issue of BDO’s Corporate Tax News focuses on budgets  and finance acts in Hong Kong, Nigeria, Sri Lanka, Tunisia and the UK, as well as upcoming changes  in Canada, Poland and Zimbabwe and proposed changes in the U.S.  

The newsletter also highlights a new preferential regime for manufacturing services in Panama,  a court case involving the characterization of software payments in India and improvements to dispute  resolution  in Korea.  The lead article spotlights how businesses are increasingly adopting and articulating clear tax principles  aligned to their broader environmental, social and governance agendas. 

We trust that you will find this issue, produced in close cooperation with our BDO colleagues, useful and informative.


  • Responsible Tax Agenda: Tax as an essential part of your ESG Agenda
  • Argentina: Tax reform - Tax transparency regime
  • Canada: Key changes coming in 2021 to Form T1134
  • Hong Kong: 2021/22 Hong Kong Budget highlights
  • India: Apex Court of India holds that software payments is not Royalties
  • Korea: Making dispute resolution mechanism more effective: Introduction of arbitration clause in tax law (LCITA)
  • Nigeria: Finance Act 2020 - Corporate tax measures 
  • Panama: New preferential regime for manufacturing-related services
  • Poland: The key changes to corporate income tax in 2021 
  • Sri Lanka: Annual Budget 2021
  • Tunisia: Finance Act 2020 - Corporate tax measures 
  • United Kingdom: 2021 Budget/Finance bill
  • United States:
    • Meeting disruption through transformation
    • Biden administration unveils tax blueprint as part of American jobs plan
  • Zimbabwe: Corporate Tax Changes in 2021

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