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On February 21, 2024, the National Treasury and the South African Revenue Service issued the Draft Global Minimum Tax Bill and the Draft Global Minimum
On February 20, 2024, the Maltese Government issued Legal Notice 32 of 2024 which enacts the EU Minimum Tax Directive with the Article 50 postponement.
On February 19, 2024, the OECD published its final report on Pillar One Amount B, aimed at providing a simplified and streamlined approach to the
In this article we look at the interaction between deferred tax on bonus depreciation and the substance-based income exclusion on investments in tangible assets.
In this article we look at the impact of Pillar Two on tax stabilization agreements, and the benefits of renegotiating agreements.
On February 8, 2024, the Government approved the ‘Act supplementing the Tax Information Exchange Act, the Tax Organisation Act and the Income Tax Act’ which