Hong Kong IRD Alerts MNEs to Pillar Two Top-Up Tax Compliance
October 20, 2025
Get details on Hong Kong's Minimum Top-Up Tax for MNEs, requiring mandatory e-filing at the New Pillar Two Portal that launches in January 2026
The equity funded distributions rule - Can the ATO compliance approach help a franking integrity measure retain some of its integrity?
October 20, 2025
The ATO’s PCG 2025/3, issued on 24 Sep 2025, outlines compliance for equity-funded distributions under ITAA 1997, reflecting industry feedback on the draft PCG.
Indonesia’s New Trade Deals: Expanding Global Partnerships
October 19, 2025
Discover Indonesia's latest trade deals with the EU & Canada, featuring tariff cuts, sustainability goals, investment protections, and new opportunities for exporters.
Key Tax Ruling on Outbound Software Payments: Business Profits vs. Royalties
September 11, 2025
Thailand's latest tax ruling on outbound software payments introduces a rights-based approach to classify payments as business profits or royalties. This shift aligns with international tax standards and impacts cross-border technology transactions, including cloud computing and custom software development. Learn how to optimize withholding tax exposure under this new interpretation.
