The BDO Expatriate Newsletter provides a brief overview of issues affecting international assignees, predominantly, but not exclusively, from a tax and social security perspective.This newsletter brings together individual country updates over recent months. As you will appreciate, the wealth of...
In order to combat money laundering and terrorist financing, and in compliance with the EU Money Laundering Directive (Directive 2015/849/EU), Austria has created a register in which legal entities must record their beneficial owners. The legal basis for this register may be found in the...
Welcome to the current issue of China Tax Newsletter. In this update, you will find news on:Tax Credit Policy for Enterprises´ Overseas IncomeAnnual Enterprise Income Tax Return of the People´s Republic of China (Category A, 2017 Edition)Pollutant Emission Charges Change into Environmental...
As of 2016 Austrian entities of Multi-National-Entities (MNEs) with a consolidated revenue above EUR 750m in the previous year have to fulfill notification requirements introduced by the Transfer Pricing Documentation Act. Austrian entities (generally including mere permanent establishments as...
Welcome to the latest edition of BDO's Indirect Tax News.This newsletter informs readers about issues of practical importance in the field of VAT and similar indirect taxes, such as GST. Experts from all over the world provide first-hand information on recent developments in legislation...
Welcome to the current issue of China Tax Newsletter. In this update, you will find news on:Announcement of the State Administration of Taxation on Matters concerning the Collection Scope of Research and Development Expenses for the Purpose of Super Pre-tax DeductionEffective of the Agreement...
What are the key highlights from this year’s research?We are living in a fast-paced environment, where risks are evolving in new and unexpected ways. The BDO Global Risk Landscape Report reveals the current and emerging risk trends as identified by 500 c-suite global business leaders. Our video...