Singapore proposes to strengthen GAAR, introduce tax avoidance surcharge
Singapore proposes to strengthen GAAR, introduce tax avoidance surcharge
Singapore’s Ministry of Finance on 20 July proposed a number of amendments to the Income Tax Act, including changes to the general anti-avoidance rule (GAAR) regime. Read the article written by Eugene Lim and Janus Lim and featured in MNE Tax.
More insights
Germany: German Tax Law and Regulatory Implications on Crypto Investments via Investment Funds
The current uptake in crypto funds, i.e. collective investment schemes
Germany: Landmark decision – Good news for foreign investment funds seeking to recover German WHT
The German Federal Fiscal Court's (BFH) recently published its ruling
Italy: The Italian Investment Management Exemption law: new implementing rules
In 2023 Italy amended the domestic permanent establishment (“PE”) definition
