PRISM Tax Newsletter
3rd Quarter 2024 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:
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利安达国际税务季刊PRISM
2024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
Azerbaijan
Infrastructure Investments Driving Economic Growth in Azerbaijan
Azerbaijan has intensified infrastructure investments to drive sustainable economic growth and regional integration. Key focuses include upgrading transportation networks—roads, railways, and ports—to enhance domestic logistics and trade efficiency. Projects like the Baku-Tbilisi-Kars railway and Baku International Sea Trade Port are pivotal for regional connectivity and global trade. Concurrently, Azerbaijan advances energy infrastructure with projects like the Southern Gas Corridor, ensuring reliable supply and supporting sustainability through renewable energy investments. Digital transformation efforts, including expanded telecommunications, foster connectivity critical for economic diversification and innovation. These initiatives position Azerbaijan to attract investments, unlock economic opportunities, and ensure long-term prosperity.
阿塞拜疆
基础设施建设推动阿塞拜疆经济增长
阿塞拜疆加大基础设施投资力度，推动可持续经济增长和区域一体化。重点包括升级交通运输网络 —公路、铁路和港口，以提升国内物流和贸易效率。巴库－第比利斯－卡尔斯铁路和巴库国际海上贸易港等项目对于地区互联互通和全球贸易至关重要。与此同时，阿塞拜疆通过南方天然气走廊等项目推进能源基础设施建设，确保可靠的能源供应，并通过可再生能源投资促进可持续发展。数字转型工作，包括扩大电信，促进经济多样化和创新关键的连接。有关举措使阿塞拜疆能够吸引投资，开拓经济机会，保持长期繁荣。。
Germany
Germany Lures Skilled Migrants with Tax Breaks
Germany is offering significant tax breaks to attract highly skilled migrants. The plan, aimed at addressing a looming labor shortage, includes reduced income tax rates for high earners and streamlined immigration procedures. This move is part of a broader strategy to boost economic growth and compete for global talent. While the incentives are designed to be attractive, questions remain about their long-term impact and potential budgetary implications. As Germany joins the global competition for skilled workers, the success of this policy will be closely watched.
德国
德国以税收减免吸引技术移民
德国正在提供大量税收减免措施，以吸引高技书移民德国。有关计划旨在解决迫在眉睫的劳动力短缺问题，包括降低高收入人士的所得税率和简化移民程序，此举是促进经济增长和争夺全球人才的更广泛战略的一部分。虽然这些激励措施的目的是吸引人才，但其长期影响和潜在的预算问题仍然存在。随着德国加入争夺技术劳工的全球竞争，该政策的成败将受到密切关注。
Malaysia
e-Invoice
e-Invoice applies to all persons in Malaysia. All individuals and legal entities are required to comply with e-Invoice requirement, including association, body of persons, branch, business trust, co-operative societies, corporations, limited liability partnership, partnership, property trust fund, property trust, real estate investment trust, representative office and regional office, trust body; and unit trust.
马来西亚
电子发票
电子发票适用于马来西亚所有人士。所有个人和法人实体都必须遵守电子发票要求，包括协会、团体、分支机构、商业信托、合作社、公司、有限责任合伙企业、合伙企业、房地产信托基金、房地产信托、房地产投资信托、代表处和地区办事处、信托机构；以及单位信托。
Nigeria
A Transformative Step: Executive Order to Exempt Tariffs, Excise Duties and VAT from Essential Medical Products
In a visionary move, President Bola Ahmed Tinubu of Nigeria has signed an executive order that eliminates tariffs, excise duties and Value Added Tax (VAT) on imported medical inputs.
尼日利亚
重大变革：尼日利亚免除基本医疗产品的关税、消费税增值税的行政命令
尼日利亚推出一項前瞻举措，总统博拉·艾哈迈德·蒂努布签署一项行政命令，取消进口医疗投入品的关税、消费税和增值税 (VAT)。
Pakistan
Taxation of Exports in Finance Bill 2024
Tax On Exports:
The Finance Bill 2024 has proposed to change the tax regime for export of goods from “final tax regime” to “minimum tax”.
The Federal Board of Revenue (FBR) proposed to convert the final tax regime of exporters of goods, Export Processing Zone (EPZ) entities, indirect exporters, etc. into minimum tax regime besides prescribing collection of an additional advance tax at the rate of 1% for direct exporters of goods.
A new provision has now been added in section 147 (Advance Tax) whereby specified withholding agents are now required to collect 1% advance income tax from the exporters of goods (whether direct or indirect) at the time of realization of export proceeds, etc. Consequent to this amendment, collection of advance tax under section 154 proposed through the FBR on direct exporters of goods has been withdrawn.
巴基斯坦
2024 年财政法案中的出口征税规定
出口税:
2024年财政法案建议将货物出口的税制从"最终税制 "改为 "最低税制"。
联邦税务委员会建议将货物出口商、出口加工区实体、间接出口商等的最终税制改为最低税制，并规定对直接货物出口商征收1%的额外预缴税。
第147节（预缴税）新增一条规定，指定的预扣代理机构现時必須在出口收益等变现时向货物出口商（直接或间接）征收 1%的预缴所得税。由于这一修订，根据第 154 条通过联邦税务局向直接货物出口商征收预付税的建议已被撤销。
Saudi Arabia
Refund the tax to designated persons
Without prejudice to the agreement or the system, the Minister of Finance may allow certain categories of persons who do not practice an economic activity or work in a specific economic activity to submit to the Authority a request to be considered as persons eligible for a tax refund. The Board of Directors or its authorized representative may issue a list of the names of persons eligible for a tax refund, and consider each of them qualified person.
沙特阿拉伯
向指定人员退税
在不影响协议或制度的情况下，财政部长可允许不从事经济活动或在特定经济活动中工作的某些类别的人向管理局提出申请，将其视为有资格获得退税的人。董事会或其授权代表可发出一份合资格退税的人员名单，并认可合资格人员。
Singapore
Implementation of InvoiceNow
The Inland Revenue Authority of Singapore (IRAS) announced the requirement for GST-registered businesses to use InvoiceNow solutions which enable the streamlined digital transmission of invoice data to IRAS. This would reduce manual processing and align with national digitalization efforts by integrating tax into business systems. The implementations are split into a few phases which includes soft launch on 1 May 2025 for early adopters with subsequent phases for new and voluntary GST registrants by November 2025 and April 2026, respectively. IRAS continues to gather industry partners’ feedback before announcing further details.
新加坡
实施InvoiceNow
新加坡税务局(IRAS)宣布，要求注册商品及服务税的企业使用InvoiceNow，以简化向 IRAS 传输发票数据的数字流程。这有助减少人工处理，并通过将税收纳入商业系统来配合国家数字化工作。实施工作分为几个阶段，2025年5月1日为早期采用者试行；随后分别在 2025 年 11 月和 2026 年 4 月为新注册者和自愿注册者试行。IRAS 将继续收集行业的反馈意见，然后再公布进一步的细节。
Turkey
The first greenhouse gas regulation came into force in Turkey
According to the law enacted on July 9, it was stipulated that a fee will be charged for the greenhouse gas emissions released from all commercial ships carrying cargo and passengers entering and exiting Turkish ports.
The collected fee will be calculated taking into account European emissions trading system data.
土耳其
土耳其首个温室气体法规生效
根据 7月9日颁布的法律规定，将对进出土耳其港口的所有载货和载客商船排放的温室气体征收费用。收取的费用将根据欧洲排放交易系统的数据进行计算。
UAE
Exploring the recent changes in UAE's Corporate Tax regime
The recent introduction of Corporate Tax (CT) has significantly altered UAE's tax landscape, with authorities releasing crucial CT Guides that offer clarity and guidance for businesses. A standout update was the comprehensive CT guide specifically addressing free zone entities, resolving key concerns such as the taxation of branches, high seas sales, and transactions involving related parties. Additionally, the release of Corporate Tax registration deadline based on the issuance date of trade licenses has streamlined the registration process. Failure to comply with this timeline incurs a substantial AED 10,000 fine, emphasizing the importance of adherence to regulatory requirements in the Country.
阿联酋
有关阿联酋公司税制的最新变化
最近推出的公司税大大改变阿联酋的税收格局，当局发布公司税指南，为企业提供清晰指导。其中最重要的更新是专门针对免税区实体的全面公司税指南，解决分支机构征税、公海销售和涉及关联方的交易等关键问题。此外，根据贸易许可证的颁发日期登记公司税截止日期的流程进一步简化。若企业不遵守此时间表，将被处以 10,000 迪拉姆的巨额罚款，以强调遵守国家监管要求的重要性。
UK
Changes to the Furnished Holiday Lettings tax regime
The Furnished Holiday Lettings (FHL) regime is about to be abolished from 6 April 2025. The regime affects properties in the UK as well as the European Economic Area (EEA) which meet specific letting criteria. The owners have been able take advantage of income tax benefits and capital gains tax (CGT) relief that are typically available to traders.
It is important to consider the sale of FHLs prior to 5 April 2025 to preserve the CGT relief available. Moreover, losses from FHLs are ringfenced meaning they can only be set against profits from other FHLs and not against UK property income.
英国
英國标准假日出租房 (FHL) 的稅務制度的變更英國标准假日出租房（FHL）制度将会在2025 年 4 月 6 日起废除。该制度对英国以及欧洲经济区符合特定出租标准的房地产造成影响，制度下业主可以享受所得税优惠和资本利得税减免 (CGT)，而这通常是贸易商人才享有的优惠。
对于业主来说，他们需要重点考虑的是在 2025年4月5日之前出售标准假日出租房的权限，以保留可用的资本利得税减免。此外，标准假日出租房的亏损是有限制的，意味着它们只能与其他标准假日出租房的利润相抵消，而不能与英国房地产收入相抵消。