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1,502 results found

Article

Nagashima Ohno & Tsunematsu | Philippines | 10 May 2021

Philippine corporate tax reforms

On 26 March 2021, the second package of the Philippine government's comprehensive tax reform program was signed into law as Republic Act No. 11534 or…
Article

ACCRALAW | Philippines | 7 Apr 2021

CREATE— A Reformation of the Corporate Income Tax and Incentives System

To mitigate the dire financial and economic effects brought about by the COVID-19 pandemic, Congress enacted Republic Act No. 11534 otherwise known as…
Article

AKSET Law | Indonesia | 27 Aug 2020

Amendment of the Income Tax Incentives Implementation for Investors in Certain Industries and/or Regions

On July 27, 2020, the Minister of Finance (the “Minister”) amended the implementing regulation of Government Regulation No. 78 of 2019 (“GR 78”)…
Article

Bowditch & Dewey LLP | USA | 22 May 2020

Tax Incentives for Manufacturing Corporations

In these challenging times, businesses might seek to evaluate whether certain local tax incentives offered by the Commonwealth of Massachusetts are…
Article

GRATA International | Uzbekistan | 18 May 2020

In Uzbekistan amendments to the procedure for the conclusion and implementation investment agreements were adopted

On April 30, 2020, there was adopted the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan “On Amending the Resolution of the…
Article

Hogan Lovells | Singapore | 21 Apr 2020

Three months, three budgets: Singapore's response to COVID-19 from a tax perspective

The Singaporean response to the COVID-19 outbreak has been comprehensive and coordinated. The 18 February 2020 "Unity Budget" introduced a raft of…
Article

Global Law Office | China | 31 Mar 2020

员工个税返还 - 地方政府优惠政策风险评析

“实际上,国发〔2014〕62号文出台之后,笔者之一曾向有关部门提示完全否定地方财政优惠政策的潜在国家责任风险。其后,国发〔2015〕25号通知出台,对于与税收贡…
Article

Hogan Lovells | Italy | 24 Mar 2020

The Cura Italia Decree and other measures enacted to cope with the COVID-19 outbreak in Italy

As a result of the health emergency caused by the widespread outbreak of the virus COVID-19, several measures have been adopted throughout the EU…
Article

Garrigues | Spain | 3 Jun 2019

Bizkaia renueva el régimen fiscal especial aplicable a las entidades sin fines lucrativos e incrementa los incentivos fiscales al mecenazgo (II)

Tal y como comentábamos en el artículo anterior, Bizkaia ha publicado una nueva Norma Foral de régimen fiscal de las entidades sin fines lucrativos y…
Article

Beauchamps | Ireland | 17 Apr 2019

Start-Up Capital Incentive Scheme (SCI)

SCI is a tax incentive scheme which provides tax relief for individuals investing in shares in micro companies. It applies to shares issued after 1…
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