Forecasts for the Greek economy show growth in 2024 ranging from 2.3 to 2.9%, much higher than the European average expected at 1.2%, according to the Commission. Inflation is expected to decrease further in 2024, although for Greece, it will fluctuate a little higher than the rest of Europe, mainly due to food prices and imported inflation. Also, the positive news is that the ECB, after raising interest rates for two consecutive years at historically high levels, is expected to make reductions at the end of the second quarter. This will have the effect of supporting incomes and consumption.
希腊
2024年初希腊经济向好
根据欧盟委员会的预测，2024 年希腊经济将增长2.3% 至 2.9%，远高于欧洲平均预期增长的 1.2%。预计 2024 年通货膨胀率将进一步下降，但希腊的通货膨胀率波动将略高于欧洲其他国家，主要原因是食品价格和进口通胀。另一利好消息是，欧洲央行在连续两年处于历史高位加息后，预计将在第二季度末降息，将起到支持收入和消费的作用。
MalaysiaService Tax
Service Tax Act 2018 and its subsidiary legislation were recently updated to incorporate changes announced in Budget 2024. Service tax is imposed on taxable services specified under the First Schedule of the Service Tax Regulations 2018.
马来西亚服务税
《2018 年服务税法》及其相关法例近期更新，以纳入 2024 年财政预算案中宣布的改变。服务税征收项目为《2018 年服务税条例》第一附表中指定的应税服务。
PakistanFBR Directs a Number of Business, Including Educational Institutions, Hospitals to Integrate with POS System
Integration of POS System:
SRO 428(I)/2024 mandates the mandatory integration of Point-of-Sale (POS) systems for fourteen (14) categories of businesses. These categories primarily target medium and large enterprises. Notably, the SRO focuses on businesses with a higher transaction volume, such as air-conditioned restaurants. The deadline for integration compliance is set for July 1, 2024.
Implementation:
The implementation of mandatory POS system integration represents a significant step towards improved documentation and digitalization of economic transactions in Pakistan. However, a key question remains: does the government possess the necessary resources and commitment to effectively execute this ambitious initiative?
The timeframe allotted for integration – roughly two months from the notification date – presents a significant challenge. While assigning implementation tasks to private enterprises is a positive step, potentially minimizing bureaucratic delays, the success of this initiative hinges on the involvement of qualified professionals and IT specialists."
巴基斯坦联邦税务局指示包括教育机构和医院在内的多家企业整合销售点系统
整合销售点系统：
SRO 428(1)/2024规定十四类企业必须整合销售点系统，有关类别主要针对大中型企业。值得注意的是，SRO主要针对于交易量较高的企业，例如设有空调的餐厅。整合合规的最后期限定为2024年7月1日。
实施：
强制销售点系统整合的实施标志着巴基斯坦在改善经济交易记录和数字化方面迈出重要一步。然而，当中仍有一个关键问题存在：政府是否拥有必要的资源和承诺来有效执行此雄心勃勃的措施？
为有关整合作出的时间框架自通知之日起只有大约两个月，因此带来巨大挑战。虽然由私营企业实施措施的效果正面，或能最大限度地减少官僚延误，但此措拖的成功取决于合格的专业人员和资讯科技专家的参与。
Saudi ArabiaReal estate Tax in Saudi Arabia and the act of evasion or avoidance
The Zakat, Tax, & Customs Authority (ZATCA) has defined real estate transactions as any legal transaction transferring ownership of real estate. Real estate transactions are characterized by their diversity and multiple forms, as they can include purchases and sales of residential, commercial, and industrial properties. These actions vary from one country to another and are affected by applicable legislation and legal systems. The specific rate associated with the tax will be clarified, providing examples that will help clarify the picture of real estate transactions. In addition, the impact of tax evasion, tax avoidance and the resulting penalties will be discussed.
沙特阿拉伯沙特阿拉伯的房地产税及逃税或避税行为
沙特天课税务和海关总局（ZATCA）将房地产交易定义为转让房地产所有权的任何合法交易。 房地产交易的特点是其多样性和多种形式，因为此类交易包括住宅、商业和工业房地产的购买和销售。这些交易因国家或地区而异，并受到适用的立法和法律制度的影响。本文将解构与税收相关的具体税率，并提供房地产交易情况的范例以作解说，除此之外，本文也会讨论逃税和避税的影响以及相关处罚。
SingaporeSingapore Budget 2024
1. Personal Income Tax Rebate
2. Corporate Income Tax Rebate (CIT Rebate)
3. Renovation or Refurbishment (R&R) Expenditure
4. Maritime Sector Incentive (MSI)
5. Finance and Treasury Centre (FTC) Incentive
6. Development and Expansion Incentive (DEI)
7. Intellectual Property Development Incentive (IDI)
8. Global Trader Programme (GTP)
新加坡新加坡2024年预算案
1. 个人所得税退税
2. 企业所得税退税
3. 翻新工程开支
4. 海事部门激励政策
5. 金融及财资中心激励政策
6. 发展与扩张激励政策
UAE
Navigating the UAE’s implementation of Global Minimum Tax rules
The UAE Ministry of Finance (MOF) issues a consultation paper along with a guidance paper and consultation questionnaire in relation to the implementation of the Global Minimum Tax or Global Anti-Base Erosion Model (Pillar Two) (“GloBE") Rules and is open for public comments till 10th April 2024. UAE consults on implementing a global minimum tax (15%) for large businesses. This affects companies with UAE subsidiaries exceeding €750 million in revenue. The goal is to ensure fair taxes and minimize the burden on smaller businesses. Public feedback is sought on tax breaks and preferred implementation methods. This consultation reflects the UAE's commitment to international tax cooperation.
阿联酋
探究阿联酋实施之全球最低税规则
阿联酋财政部（MOF）就实施全球最低税或全球反税基侵蚀模式（第二支柱）（"GloBE"）规则发布咨询文件指导文件和咨询问卷，并征求公众意见，截止日期为 2024 年 4 月 10 日。阿联酋就对大型企业实施全球最低税（15%）进行咨询。 有关措施将影响在阿联酋拥有子公司且收入超过 7.5 亿欧元的公司，目标是确保税收公平，尽量减轻小企业的负担。阿联酋征求公众对减税和首选实施方法的反馈意见，反映阿联酋对国际税务合作的承诺。
UK
Changes for Non-domiciled Individuals Including the End of the Remittance Basis
The remittance basis will be abolished from 2025/26 and replaced by a new 4-year foreign income and gains regime for new UK arrivals and transitional arrangements for current non-domiciled individuals (non-doms) potentially allowing: capital assets to be rebased at April 2019, UK tax on half of foreign income for 2025/26, and 12% tax when remitting foreign income and gains (from before April 2025) to the UK in 2025/26 or 2026/27.
Internationally mobile workers could be impacted by Overseas Workday Relief changes.
Trusts taxation is impacted and non-doms can only create trusts excluded from UK Inheritance Tax before 6 April 2025.
英国非户籍个人变化，包括终止汇款基准
从 2025/26 年起，汇款制征税将被废除，取而代之的是针对英国新移民的新四年期外国收入和收益制度，和当前非英国居籍人士（非定居者）的过渡安排，可能允许资本资产在 2019 年 4 月重新计税，2025/26 年度外国收入的一半在英国征税，以及在2025/26 或2026/27 年将（2025 年 4 月之前的）外国收入和收益汇至英国时征收12% 的税款。
国际流动工作人员可能会受到海外工作日减免变化的影响
信托税收受到影响，非英国居籍人士只能在 2025 年 4 月 6 日前创建免征英国继承税的信托。
