PRISM Tax Newsletter- 3rd Quarter
2021 issue
The latest issues of PRISM – the quarterly tax newsletter, which is part of Reanda's effort to stay in touch with our clients by sharing updates and insights on the recent taxation changes and current hot topics.
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利安达国际税务季刊PRISM
2021年第3季
利安达国际最新一期税务季刊，让您掌握最新的国际税务动态与热门话题。 欢迎点击以下链接阅读！
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焦点内容 Highlights
Australia
The sharing economy and tax (Gig Economy)
The sharing economy is economic activity through a digital platform (website or an app) where people share assets or services for a fee. Such services or assets provided for a fee, must consider income tax and goods and services tax (GST).
澳洲
共享经济和税收（零工经济）
共享经济是指通过数字平台（网站或应
用程序）进行的经济活动。人们在平台
上共享资产或服务并收取费用。提供此
类服务或资产收取费用必须考虑所得税
和商品及服务税（GST）因素。
Malaysia
International Tax Issues Due To COVID-19 Travel Restrictions
The global COVID-19 pandemic has changed the world and we have different ways of doing things. International travel restrictions have been imposed to safeguard public health. Consequently, some resident individuals are outside Malaysia while some non-resident individuals stay in Malaysia
马来西亚
因新冠疫情而带来的国际税务问题
新冠疫情改变了世界以及我们做事的方式。为保障公众健康，多国纷纷实施国
际旅游限制，造成一些税务居民逗留在
马来西亚境外，而一些非税务居民则滞
留在马来西亚。
Cyprus
First Double Tax Treaty between Cyprus and the Netherlands
On 1 June 2021 Cyprus and the Netherlands signed their first Double Taxation Avoidance Agreement (DTAA), which will be in force as soon as various ratification procedures are completed.
塞浦路斯
塞浦路斯和荷兰首个避免双重征税协定
2021年6月1日，塞浦路斯和荷兰签署了
两国首个避免双重征税协定，在相关批
准程序完成后该协定将立即生效。
Greece
The rise in the tourism sector will bring growth in the third quarter of 2021
The pandemic is not over but epidemiologists predict that by inoculating a large percentage of the population it will be manageable. The vaccination program is progressing well, allowing restrictive measures against the pandemic to be lifted and allows the opening of Greek tourism. Foundation of economic and industrial research predicted that tourism will move to 40-45% of the levels of 2019. This will boost the economy, reduce unemployment and will increase GDP by 2%.
The European Commission's forecast for the summer of 2021 is a development for all Member States.
希腊
旅游业增长将在2021年第三季度为希腊带来经济增长
新冠疫情虽然还未完结，但流行病学家
预计可透过为大部分人口接种疫苗控制
疫情。疫苗接种计划进展顺利。希腊现
时已取消针对新冠疫情的限制措施，并
开始开放旅游业。经济和工业研究基金
会预测旅游业将达到2019水平的40至
45%。预计这将有助振兴经济、降低失
业率，并达至2%的国内生产总值
（GDP）增长率。
欧盟委员会预期2021年夏季所有欧盟成员国将迎来发展增长。
Nigeria
Nigeria’s Federal Inland Revenue Service TaxPro-Max: A Critical Appraisal
As part of efforts aimed at simplifying tax administration in Nigeria, the Federal Inland Revenue Service (FIRS), the agency responsible for assessing, collecting and accounting for tax and revenue accruing to the Federal Government of Nigeria recently launched a one-stop online Tax Administration Solution e-filing platform otherwise known as “TaxPro-Max”
尼日利亚
尼日利亚联邦税务局 TaxPro-Max：一
项重要评估
为简化尼日利亚税务管理工作，尼日利
亚联邦税务局 (FIRS) 最近推出了一站式
线上税务管理平台，供电子报税。平台
也被称为“TaxPro-Max”。FIRS是负
责评估、征收和核算尼日利亚联邦政府
应计税收和收入的机构。
UK
Changes in Corporation Tax from the last Budget
The budget announced on 3 March 2021 by the chancellor Rishi Sunak, signalled a change in UK Corporation Tax Rates over the coming few years. Due to the large stimulus for various packages related to Coronavirus, there is now an emphasis on the government to raise revenue through the methods available to them. Prior to the budget announcement, the UK had a Corporation Tax Rate of 19%, regardless of the level of profit being made. This is amongst the lowest levels of the major economies in Europe. In comparison, France currently has a Corporation Tax Rate of 28.4%, and Germany’s is 29.9%.
Following the budget, there has been an increase in the UK Corporation Tax Rate from April 2023. The chancellor also announced a temporary ‘super-deduction’ for new investments in Plant & Machinery between 1 April 2021 and 31 March 2023, as well a temporary extension to the carry back of trading losses.
英国
增加上一份英国财政预算案宣布后公司
税之变化
英国财政大臣里希·苏纳克（Rishi
Sunak）于 2021 年 3 月 3 日宣布的国家
财政预算案标志着未来几年英国公司税
率的变化。英国政府早前为对抗新冠疫
情造成的影响推出了一系列经济刺激计
划，现在政府需要通过其他方法来增加
收入。在预算案公布前，无论企业利润
水平多少，英国的公司税率均为 19%。
这是欧洲主要经济体中最低的水平之
一。相比之下，法国当前的公司税率为 28.4%，德国则为 29.9%。
根据预算案，英国公司税率从 2023 年 4
月起将提高。财政大臣还宣布了为 2021
年 4 月 1 日至 2023 年 3 月 31 日期间之
“厂房及机械”新投资提供临时“超级
税收抵减”措施，以及对交易亏损结转
的临时延期措施。
UAE
UAE VAT: Penalty Reduction and Tax Amnesty
Due to the ongoing pandemic which has badly hit many businesses and caused difficult time, the UAE government has extended a helping hand by providing a great relief in various penalties on VAT.
阿联酋
阿联酋增值税：罚款减免和税务特赦
受持续的新冠疫情影响，许多企业都受
到了严重的打击，营运遇到困难。因
此，阿联酋政府为企业提出援助，对增
值税处罚条款提供了各项宽免。