PRISM Tax Newsletter
4th 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4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
Director Identification Number (Director ID)
On Monday 1 November 2021 the Australian Government introduced the Director Identification Number (Director ID). The director identification number (Director ID) is a unique identifier that all Directors will keep forever. It will help to prevent the use of false or fraudulent director identities.
The Director ID is a 15-digit identifier given to a director (or someone who intends to become a director) who has verified their identity with the Australia Business Registry Services (ABRS). It will apply to all existing and all future Directors throughout Australia as well as Overseas Directors of Australia companies.
澳洲
董事识别号码（Director ID）
在2021 年 11 月 1 日（星期一），澳大利亚政府推出了董事识别号码（Director ID）。所有董事将有一个永久的专属董事识别号码（Director ID）。这将有助于防止使用虚假或欺诈的董事身份。
董事 ID 是一个 15 位数的识别号码，提供给已通过澳大利亚商业登记服务 (ABRS) 验证其身份的董事（或打算成为董事的人士）。董事 ID将适用于整个澳大利亚所有现有和未来董事以及澳大利亚公司的海外董事。
Malaysia
First Double Tax Treaty between Cyprus Malaysia National Budget 2022
On 29 October 2021, The Minister of Finance of Malaysia announced Budget 2022 themed “A Prosperous Malaysian Family”. The Budget 2022 builds upon three key pillars namely Strengthening Recovery, Building Resilience and Driving Reforms. It focuses on three main focus areas "People’s Well Being", "Resilient Businesses" and "A Prosperous and Sustainable Recovery".
马来西亚
马来西亚2022财政预算案
马来西亚财政部于2021年10月29日，公布了以“大马一家，繁荣安康”为主题的2022财政预算案, 并分为三大主轴：加强复苏、建立韧性和推动革新；聚焦于三大重点：人民安康、具韧性的商业、繁荣稳定的经济。
Cyprus
Cyprus Action Plan for attracting foreign investments
On 15 October, the Cyprus’ Minister of Finance announced and presented an Action Plan targeting investments in Cyprus by foreign companies.
The key measures of the Action Plan are analysed in the article. The implementation of these measures will commence in the first quarter of 2022
塞浦路斯
塞浦路斯吸引外国投资行动方案
在2021年10月15日，塞浦路斯财政部宣布了吸引外国投资的行动计划。
内文分析了该计划的关键措施。有关措施将于2022年第一季度生效。
Nepal
Long Term Contract: A Nepalese Tax Perspective
Since the amount to be included in the calculation of long-term contract income is based on the estimated cost, there is a possibility of loss in the following year after showing taxable income in the first year. In such cases, the loss can be carried backwards in the previous income year or years by fulfilling certain conditions.
尼泊尔
长期合同：从尼泊尔税收角度
由于计入长期合同的收入金额是按估计成本计算，因此在第一年显示应纳税所得额后，次年有亏损的可能。在这种情况下，通过满足某些条件，可以将有关损失在上一个或多个收入年度向后结转。
Greece
Revision of the forecast for growth of the Greek economy at the end of 2021
The European Commission revised the forecast for growth of the Greek economy. A key element of the review will be the better-than-expected performance of tourism mainly from July onwards, but also by the fact that tourists who visited Greece spent more money on their vacation.
希腊
2021年底针对希腊经济增长预测之修订
欧盟委员会修订了希腊经济增长预测。此次修订的一个关键因素是预计从7月起希腊旅游业表现将好于预期，而且估计访问希腊的旅客将在度假上花费更多。
Nigeria
Tax Evasion vs. Tax Avoidance in Nigeria
Tax Evasion and Tax Avoidance has been one of the greatest challenges facing the administration of tax in Nigeria. Most Nigerian citizens pay little or no taxes. This has in turn brought about a huge shortage of government funds to meet demands.
尼日利亚
尼日利亚的逃税与避税
逃税和避税一直是尼日利亚税收管理上面临的最大挑战之一。大多数尼日利亚公民缴纳很少税款或无须缴税，这导致政府资金严重短缺，难以应付开支。
UK
Accounting & Finance Technology
Technological trends have changed how professionals conduct business and will continue to shape the future of every industry, including accounting. Businesses measure success in numbers, which is why accountants are in such high demand.
It’s important to stay up to date on the latest technologies that can make your professional life easier — and make you a better accountant. Being adaptable, future-focused, and comfortable with accountant technology can help you stand out in this highlycompetitive field.
Another reason for changing software, of course, is to keep up to date with tax law. Governments/Tax offices around the world have been and continuing to favour real-time filing for collecting taxes reliably and efficiently.
英国
会计与财务科技
科技趋势已经改变了专业人士的业务方式，并将继续塑造会计及各行业的未来。企业将数字作为衡量成功的标准，因此市场对会计师需求热烈。
及时了解最新科技很重要，这些科技可以让您的工作更轻松，并助您成为更出色的会计师。在这个竞争激烈的领域，具备适应性强、着眼于未来并熟悉会计技术的优势可以帮助您脱颖而出。
当然，软件不断更新的另一个原因是要与税务法保持同步。世界各地的政府/税务局一直为实现实时税务申报提供支持，以便高效、可靠地征收税款。
Italy
Italian Law Decree revises patent box regime
On 21 October 2021, the Italian Government issued Law Decree n.146 and published it in the Official Gazette. The Decree contains a series of urgent economic and tax measures, including the revises of the patent box regime legislation.
意大利
意大利专利盒制度修订法令
在2021 年 10 月 21 日，意大利政府颁布了第 146 号法令，并在官方公报上公布。该法令包含一系列紧急的经济和税收措施，包括修改专利盒制度。