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As of 2024, the Pillar 2 rules will become a reality within the EU and other jurisdictions worldwide. Under Pillar 2, the Global Anti-Base Erosion (GloBE) rules ensure that large multinational enterprise pay a minimum level of tax on the income arising in each of the jurisdictions where they operate.

Have you completed your accounts for the work-related costs rules (WCR)?The deadline for 2022 is fast approaching. If your WCR accounts show that you exceeded the discretionary margin in 2022, then the last payroll return in which you can report the 80% final levy payable is the payroll return for February 2023.

As of March 1, 2023 the interest on tax due payable on corporate income tax and withholding tax assessments will increase from 8% to 10.5%.

The aim of this newsletter is to give you an easy-to-read overview of the latest tax updates in Africa.

On Friday, January 27, 2023 a draft bill was published that must introduce a temporary levy on the market revenues from inframarginal electricity production.

An easy-to-use reference work that will help businesses, institutions and organizations in their accounting practices. The tax rates, premiums and contributions for 2023 have been summarized for your convenience in the new Pro Memoria.

This is the first Tax Update for the Shipping & Offshore sector for 2023.

On January 24, 2023 Deputy Minister of Finance Mr. Van Rij clarified in a policy statement the scope of one of the measures to combat transfer pricing mismatches.

In this memorandum, we highlight the main (IFRS) tax accounting consequences of the 2023 Tax Plan and some other tax developments relevant to the 2022 financial statements.

The use of environmental taxes to drive the sustainability agenda is on the rise and new regulations and legislation are being introduced on a global scale at a rapid pace.