Highlights: Introduction of the India tax system. Federal approval (Press Note 3) requirements for investments by Chinese/Hong Kong-based investors, with a focus on the recent relaxations and their implications for financial investors. Risk of exposure under…
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To keep pace with the global digital transformation in tax administration and information technology, the Inland Revenue Department (IRD) has been actively taking forward various tax digital initiatives. Among others, the IRD has launched the first…
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The Side-by-Side Package for Pillar Two, released by the OECD in January 2026, has reshaped the global minimum tax regime. The aim of the package is to make the coexistence of different minimum tax systems more…
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