PRISM Tax Newsletter
2nd Quarter 2022 issue
The latest PRISM, the quarterly-issued Reanda international tax newsletter, provides updates and insights about the recent international taxation changes and topical issues. Please click here to read more:
Read the publication
Read the publication
利安达国际税务季刊PRISM
2022年第2季
2022年第2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！
阅读PDF版
阅读PDF版
焦点内容 Highlights
Cyprus
Amendments to tax laws for the prevention of tax abuse
The House of Representatives voted into Cyprus Law, on 9 December 2021, amendments to the Income Tax Law (“ITL) and to the Special Contribution for Defence Law (“SCDL”), aiming to prevent tax abuse, evasion and avoidance by strengthening the Cyprus tax framework. These amendments will come in effect on 31 December 2022.
Both tax amendments are in line with recent EU Country-Specific Recommendations for Cyprus and the EU guidelines for defensive tax measures to be adopted by EU Member States towards EU blacklisted jurisdictions. As of 24 February 2022, the EU blacklist consists of American Samoa, Fiji, Guam. Palau, Panama. Samoa, Trinidad and Tobago, US Virgin Islands and Vanuatu. This list is revised twice a year.
Both tax amendments are in line with recent EU Country-Specific Recommendations for Cyprus and the EU guidelines for defensive tax measures to be adopted by EU Member States towards EU blacklisted jurisdictions. As of 24 February 2022, the EU blacklist consists of American Samoa, Fiji, Guam. Palau, Panama. Samoa, Trinidad and Tobago, US Virgin Islands and Vanuatu. This list is revised twice a year.
塞浦路斯
塞浦路斯税法为防止税务滥用所做的修改
塞浦路斯议会于2021年12月9日修改了塞浦路斯收入税法和特别贡献国防法，旨在通过加强塞浦路斯税法框架进入防止税务滥用和逃税漏税。这些修改部分将于2022年12月31日生效。
这些税务规定修改不仅和目前欧盟对具体国家（塞浦路斯）建议保持一致，而且也和欧盟成员国就欧盟黑名单管辖区采取的防御性税务措施的指导意见保持一致。自2022年2月24日起，欧盟黑名单上国家有美属萨摩亚、斐济、帕劳、巴拿马、萨摩亚、特立尼达和多巴哥、美属维京群岛和阿努瓦图。名单每两年修改一次。
塞浦路斯税法为防止税务滥用所做的修改
塞浦路斯议会于2021年12月9日修改了塞浦路斯收入税法和特别贡献国防法，旨在通过加强塞浦路斯税法框架进入防止税务滥用和逃税漏税。这些修改部分将于2022年12月31日生效。
这些税务规定修改不仅和目前欧盟对具体国家（塞浦路斯）建议保持一致，而且也和欧盟成员国就欧盟黑名单管辖区采取的防御性税务措施的指导意见保持一致。自2022年2月24日起，欧盟黑名单上国家有美属萨摩亚、斐济、帕劳、巴拿马、萨摩亚、特立尼达和多巴哥、美属维京群岛和阿努瓦图。名单每两年修改一次。
Greece
In the vortex of inflation and the energy crisis
Inflation has created an explosive mix for the economies of the Eurozone and Greece in particular. Rising fuel prices are pushing up the cost of energy, which in turn is driving up commodity prices. Energy costs, rising transport costs and rising raw materials prices are three of the factors that have led to rising commodity prices. Businesses cannot absorb these costs and pass them on to consumers. This creates an urgent need for the EU and the Greek government to draft a plan that will protect households and businesses without derailing the budget and aim for 2022 to be another year of growth.
希腊
在通货膨胀和能源危机的漩涡中
通货膨胀给欧元区经济体，尤其是希腊经济体带来了爆炸性的影响。燃料价格上涨推高了能源成本，进而推高了商品价格。能源成本、运输成本和原材料价格上涨是导致商品价格上涨的三个因素。企业由於无法吸收这些成本而将其转嫁给消费者。这使得欧盟和希腊政府迫切需要草拟一个不影响预算框架并将保护家庭和企业的计划，以力争 2022 年成为另一个增长年。
在通货膨胀和能源危机的漩涡中
通货膨胀给欧元区经济体，尤其是希腊经济体带来了爆炸性的影响。燃料价格上涨推高了能源成本，进而推高了商品价格。能源成本、运输成本和原材料价格上涨是导致商品价格上涨的三个因素。企业由於无法吸收这些成本而将其转嫁给消费者。这使得欧盟和希腊政府迫切需要草拟一个不影响预算框架并将保护家庭和企业的计划，以力争 2022 年成为另一个增长年。
Malaysia
Tax Corporate Governance Framework (TCGF)
The Inland Revenue Board of Malaysia (IRBM) has issued Tax Corporate Governance Framework (TCGF) dated 11 April 2022 and the Guidelines, in the initiatives to implement TCGF Program in Malaysia and promoting good governance practices.
马来西亚
税务公司治理框架（TCGF）
马来西亚内陆税收局（IRBM）已于2022年4月11日发布税务企业监管框架（TCGF）和指南，以在马来西亚实施税务企业监管框架计划并促 进良好的监管准则。
税务公司治理框架（TCGF）
马来西亚内陆税收局（IRBM）已于2022年4月11日发布税务企业监管框架（TCGF）和指南，以在马来西亚实施税务企业监管框架计划并促 进良好的监管准则。
Pakistan
Information Technology Sector Initiatives
The Government of Pakistan has announced IT sector initiatives with focus to facilitate participants to enhance industry skills, revenue and creation of jobs.
The initiatives are aiming at facilitating various aspects including:
• Easing on Forex Retention for IT/ITES Firms and Freelancers.
• Tax exemption for IT/ITES Firms for 5 years.
• Tax exemption for Freelancers for 5 years (registered with Pakistan Software Export Board).
• Resolution of double taxation of IT firms by defining IT/ITES as services.
• Establishment of Fast-Tracking Special Technology Zone for IT Sector.
• Seed Funding for Startups.
• Attract local and international VC funding (Global $643 Billion in 2021) into IT startups creating jobs and bringing Forex.
The initiatives are aiming at facilitating various aspects including:
• Easing on Forex Retention for IT/ITES Firms and Freelancers.
• Tax exemption for IT/ITES Firms for 5 years.
• Tax exemption for Freelancers for 5 years (registered with Pakistan Software Export Board).
• Resolution of double taxation of IT firms by defining IT/ITES as services.
• Establishment of Fast-Tracking Special Technology Zone for IT Sector.
• Seed Funding for Startups.
• Attract local and international VC funding (Global $643 Billion in 2021) into IT startups creating jobs and bringing Forex.
巴基斯坦
关于信息科技界的举措
巴基斯坦政府宣布IT界的举措，重点是促进IT界人士提高行业技能，收入和创造就业机会。
这举措促进各个方面，包括：
• 为信息技术/信息技术支持服务公司和自由职业者放宽外汇储备
• 为IT/ITES公司提供5年的免税
• 在巴基斯坦软件出口委员会注册的自由职业者提供5年的免税
• 通过将IT/ITES定义为服务以解决IT企业的双重征税问题
• 为IT界设立快速发展特别技术区
• 初创企业的种子基金
• 吸引本地和国际风险投资基金（2021年全球6430亿美元）投放到IT初创企业，创造就业机会并带来外汇。
关于信息科技界的举措
巴基斯坦政府宣布IT界的举措，重点是促进IT界人士提高行业技能，收入和创造就业机会。
这举措促进各个方面，包括：
• 为信息技术/信息技术支持服务公司和自由职业者放宽外汇储备
• 为IT/ITES公司提供5年的免税
• 在巴基斯坦软件出口委员会注册的自由职业者提供5年的免税
• 通过将IT/ITES定义为服务以解决IT企业的双重征税问题
• 为IT界设立快速发展特别技术区
• 初创企业的种子基金
• 吸引本地和国际风险投资基金（2021年全球6430亿美元）投放到IT初创企业，创造就业机会并带来外汇。
Saudi Arabia
Real Estate Transaction Tax (RETT)
Real estate transactions in Saudi Arabia were subject to a value-added tax of 15%, but on October 2, 2020, the Zakat, Tax, and Customs Authority (ZATCA) -a government agency responsible for collecting taxes in Saudi Arabia - issued a decision exempting real estate transactions from Value- Added Tax (VAT) and instead, approving a 5% Real Estate Transaction Tax (RETT) on real estate transactions effective from 4th October 2020.
沙特阿拉伯
房地产交易税
沙特阿拉伯的房地产交易需缴纳15%的增值税。然而，于2020年10月2日，沙特阿拉伯政府征税机构卡特、税务和海关总局(ZATCA) 发布了一项决定，从2020年10月4日起对房地产交易免征增值税 (VAT)，而是批准对房地产交易征收 5% 的房地产交易税 (RETT)。
房地产交易税
沙特阿拉伯的房地产交易需缴纳15%的增值税。然而，于2020年10月2日，沙特阿拉伯政府征税机构卡特、税务和海关总局(ZATCA) 发布了一项决定，从2020年10月4日起对房地产交易免征增值税 (VAT)，而是批准对房地产交易征收 5% 的房地产交易税 (RETT)。
UAE
New: Corporate Tax in the UAE
Ministry of Finance of U.A.E has announced the applicability of Corporate Tax from the financial year beginning on or after 1st June 2023. Most countries in the world already have a Corporate Tax regime, including the GCC Member States and by introducing Corporate Tax, UAE reaffirms its commitment to meeting international standards for tax transparency and preventing harmful tax practices.
阿联酋
阿联酋引入新企业所得税
阿联酋财政部已宣布，企业所得税將适用於2023年6月1日或之后的财政年度。世界上大多数的国家，包括海湾合作委员会其他国家，均已有企业所得税制度。通过引入企业所得税，阿联酋重申了其遵守国际税收透明度标准和防止有害税收行为的承诺。
阿联酋引入新企业所得税
阿联酋财政部已宣布，企业所得税將适用於2023年6月1日或之后的财政年度。世界上大多数的国家，包括海湾合作委员会其他国家，均已有企业所得税制度。通过引入企业所得税，阿联酋重申了其遵守国际税收透明度标准和防止有害税收行为的承诺。