Since the Getúlio Vargas Government (1933), it was only in late 2022 that several resolutions of the Brazilian Monetary Board (CMN) and the Brazilian Central Bank (BACEN) were updated containing the new norms on foreign exchange and international capital (foreign capital in Brazil and Brazilian capital abroad), so as to regulate Act No. 14.286/2021, which corresponds to the New Foreign Exchange Mark in Brazil.

自热图利奥-瓦加斯政府在1933年执政以来，巴西货币委员会（CMN）和巴西中央银行（BACEN）的数项决议直到2022年底才被更新，其中包括外汇和国际资本（巴西境内的外资和巴西境外的资本）的新规定，以便规范第14.286/2021号法案，相当于巴西的新外汇指标。

 

On 26 July 2022, the House of Representatives in Cyprus voted amendments (under Article 8(23A) of tax regulations and incentives for the first employment income under certain conditions.

2022年7月26日，塞浦路斯议会对税法第8（23A）条关于满足某些条件的首次就业取得的收入可获得税务激励的规定进行了修改。

The Greek economy remains resilient even in 2023, when recession or zero growth is predicted in the Eurozone. Although the growth rate will be much lower than the 6% that is expected to close in 2022 but even the adverse scenario predicts growth of 1.6% for 2023. Equally important as growth is the prospect of the Greek economy returning to primary surpluses. The positive forecasts were based on two main factors. Firstly, the increase in investments through the action of the Recovery and Resilience Fund and secondly, the stimulation of exports. The fiscal support measures incorporated in the 2023 budget also contribute positively.

即使2023年欧元区经济可能会出现萎缩或零增长，本年度希腊的经济仍然维持稳健。虽然增长率将远低于2022年末预测的6%，但即使在不利的情况下，2023年预测的增长率至少仍有1.6%。与增长同样重要的是，希腊经济恢复到有基本盈余的前景。希腊的经济预测乐观，是基于两个主要因素，首先是透过复原基金所增加的投资，其次是出口贸易受刺激。纳入2023年预算的财政措施也起了积极作用。

The secondment between several entities within a Multinational group is a common feature. Secondment poses several complex tax and legal issues in several jurisdictions and India is no different. The recent blow is the applicability of the Goods and Services Tax (GST).

The Hon’ble Supreme Court of India gave a verdict last year that the employees working under secondment arrangements cannot be considered actual employees of the secondee (Indian) company. Instead, the foreign entity that seconded the employees continues to qualify as their employer, and the arrangement between the two entities is in the nature of "manpower recruitment or supply agency service," leviable to Service Tax under the erstwhile Service tax law replaced by GST in 2017. Due to the same kinds of provisions, the judgment is equally applicable to the present GST regime as well.

跨国企业内几个实体之间进行借调是一个普遍现象。借调在几个司法管辖区带来了几个复杂的税务和法律问题，印度也不例外。最近严厉规管的是商品和服务税（GST）的适用范围。

印度最高法院去年作出裁决，根据借调安排工作的员工不能被视为借调（印度）公司的实际员工。相反，借调员工的外国实体仍然有资格成为他们的雇主，两个实体之间的安排属于“人力招聘或提供代理服务”的性质，根据2017年被商品及服务税取代的旧服务税法，可以征收服务税。由于有同样的规定，该判决同样适用于现行的商品及服务税制度。

The 2023 Budget Law, Law no. 197 of 29 December 2022, published in official gazette no. 303 on 29 December 2022, and effective 1st January 2023, introduced several tax measures that may be of interest to multinational enterprises with Italian operations, including:
- Limited deduction of costs incurred with black-listed jurisdictions
-Transition tax on undistributed profits from low-tax subsidiaries
-Step-up of Italian participations held by nonresident entities
-Permanent establishment exemption for investment management activities
-One-off energy windfall tax

2023 年预算法，即2022 年 12 月 29 日第 197 号法律，刊登在官方公报第303号，于2023 年 1 月 1 日生效，该法引入了一些可能对在意大利开展业务的跨国企业感兴趣的税收措施，包括：

-常设机构投资管理活动的豁免

On 24 February 2023, the Prime Minister and Finance Minister of Malaysia, YAB Dato’ Seri Anwar Ibrahim announced Budget 2023 (Retabled) themed “Developing Malaysia MADANI”. This Budget reflects the principles of accountability and pure value system that can address the current challenges including the highly uncertain global economic challenge.

马来西亚首相兼财政部长拿督斯里安华在2023年2月24日重新提呈了主题为“建设昌明大马”的财政预算案。这份财案体现了问责制和纯价值体系的原则，以应对当前的挑战，包括高度不确定的全球经济挑战。

Nepal introduced a 2% digital service tax for non-resident (foreign) digital service providers (services include Advertisement, Data storage service, Cloud service, Gaming, E-Commerce, and Other Similar Services) having annual transactions above NPR 2 million (approximately USD 15,500). Non-residents must apply to the Nepalese tax authorities for registration within 30 days of crossing the transaction threshold, file their return to the office online, and pay their taxes within three months after the end of the tax year (mid-July). In the event of a delay, annual fee of 0.1% annually and interest of 15% will be assessed.

尼泊尔对年交易额超过200万尼泊尔卢比（约15,500美元）的非居民（外国）数字服务提供商引入了2%的数字服务税（服务包括广告、数据存储服务、云服务、游戏、电子商务和其他类似服务）。非居民必须在越过交易门槛后30天内向尼泊尔税务机关申请登记，在线向办公室提交报税表，并在纳税年度结束后三个月内（7月中旬）缴纳税款。如果延期，將收取每年0.1%的年费和15%的利息。

President Muhammadu Buhari signed the 2023 Appropriation Bill into law on the 3^rd of January, 2023. The 2023 budget is the final budget of President Muhammadu Buhari’s administration. The budget has been termed “Budget of Fiscal Consolidation and Transition”.

穆罕默杜·布哈里总统于 2023 年 1 月 3 日签署了 2023 年拨款法案成为法律。 2023 年预算是穆罕默杜·布哈里总统政府在任的最终预算。该预算被称为“财政整合和过渡预算”。

Tax on Deemed Income from Immovable Property (Section 7E)
From tax year 2022 and onwards, tax has been levied under section 7E of the Income Tax Ordinance, 2001 at the rate 20% on deemed rental income computed as 5% of the Fair Market Value of immovable properties situated in Pakistan. The fair market value is to be determined under section 68 of the Income Tax Ordinance, 2021. Whereas some immovable properties have been excluded from the calculation of deemed income under 7E of the Ordinance.

 

从2022纳税年度起，根据2001年《所得税条例》第7E节的规定，对视为租金收入征收20% 的税款，租金收入按巴基斯坦的不动产的公平市场价值的5%计算。公平市场价值将根据2001年《所得税条例》第68条定立。而根据该条例第7E节，一些不动产财产已被排除在本条例第7E条规定的认定收入计算范围之外。

 

Transfer pricing
Transfer pricing is defined as the pricing of transactions between related persons or persons under common control (“Controlled Transactions”). The importance of Transfer Pricing Bylaws lies in the necessity to implement and enforce the Arm’s Length Principle on transactions between related persons or persons under common control as if they were conducted between independent persons.
It applies several methods in pricing transactions:
1- Independent price method
2- Resale price method
3- Total cost method plus profit margin
4- Net Profit Margin Method for Transaction
5- Profit division method
Many factors must be taken to choose between these methods, and the parties must submit the required documents from the Zakat, Tax, and Customs Authority.

转让定价是指关联人之间或同一控制下的人之间的交易（“受控交易”）的定价。转让定价章程的重要性在于有必要对关联人或受共同控制的人之间的交易实施和执行独立交易原则，就好像它们是在独立人之间进行的一样。

Singapore
Increase in GST rate and GST related crimes
Goods and Services Tax (GST) is a consumption tax levied on the import of goods and almost all supplies of goods and services in Singapore. A business must register for GST when the taxable turnover exceeds S$1 million, with certain exceptions. The GST rate has been increased from 7% to 8% on 1 January 2023 and will be increased to 9% on 1 January 2024. The Inland Revenue of Authority of Singapore (IRAS) conducts regular audits to ensure tax compliance by individuals and businesses as there are cases of non-compliance and GST evasion.

新加坡
提高消费税税率和与消费税有关的犯罪行为
商品和服务税是针对进口商品和在新加坡供应商品和服务征收的消费税。当应税营业额超过100万新元时，企业必须成为消费税注册公司，但有某些例外。消费税从2023年1月1日起从7%提高到8%，并将于2024年1月1日起提高到9%。 因存在不合规和逃避消费税的情况，新加坡国内税务局定期进行审计以确保个人和企业遵循税务规定。


Thailand
New Promotion Strategy in Thailand 2023 – 2027
Thailand's Board of Investment (BOI) has issued a new investment promotion strategy for the next five years (2023–2027) which effected in January 2023. Replacing the BOI's current eight-year scheme (2015–2022).

泰国
2023 - 2027年泰国推出新推广战略
泰国投资委员会（BOI）发布了未来五年（2023-2027）的新的投资推广策略，该策略于2023年1月生效，取代了BOI目前的八年计划（2015-2022）。

 

National Insurance and the State Pension
Pensions are often in the press, but the UK State Pension and how it is earned is often overlooked and many UK/expatriates approaching State Pension age realise that they have not made sufficient contributions to be entitled to the full State Pension.

英国
国民保险和国家养老金
养老金一词经常见诸媒体报道，但英国国家养老金及其获得方式却经常遭到忽视，许多接近领取国家养老金年龄的英国国民/侨民意识到，他们此前缴款不足，因此没有资格全额领取国家养老金。