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利安达国际税务季刊PRISM
2022年第1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
Stapled Superannuation Funds
Most employers from 1 November 2021, may have an extra step to take to comply with choice of Superannuation fund rules if:
• they have new employees start, and
• the employees do not choose a super fund
The employer may now have to request their new employees 'stapled super fund' details from the Australian Taxation office. A stapled super fund is an existing super account which is linked, or 'stapled', to an individual employee so that it follows them as they change jobs. The change aims to stop new super accounts from being opened every time an employee starts a new job.
澳洲
合订退休金账户
• 公司有新员工入职，并且
• 员工没有选择退休金账户
雇主须向澳大利亚税务局索取新员工的“合订退休金账户”详细信息。合订退休金账户是指现有的退休金账户会与员工绑定或“装订”在一起，即使有工作的变动账户仍会一直跟随个人走。这一变化旨在防止员工每次展开新工作便开设新的退休金账户。
Brazil
Disputes on the Taxation on ICMS-VAT-Tax rate (DIFAL) in Brazil
Year 2022 in Brazil began with a challenging tax dispute on the Supplementary Act Project No. 32/2021, which has been conceived to put an end to years of legal controversy over the collection of the tax rate differential (DIFAL in ICMS-VAT-Tax) in interstate operations that destine goods to final consumers who are not taxpayers, giving rise to a hasty controversy
巴西
2022年初巴西发生了对第32/2021号补充法案的税收争议。法案旨在结束巴西多年对于不同州份在运送货物至非纳税人的最终消费者所征收的流转税-增值税-税率差异（DIFAL）所产生的法律争议。有关法案即时引起了热烈争议。
Cyprus
Double Tax Treaty between Cyprus and Jordan
On 17th December 2021 Cyprus and Jordan signed their first Double Taxation Avoidance Agreement (DTAA), which will be in force as soon as necessary ratification procedures are completed in both countries.
塞浦路斯
在2021年12月17日，塞浦路斯和约旦签署了两国首份避免双重征税协定，协定将在两国完成必要确认程序后开始生效。
Greece
Concern but also optimism for the new year
The new year started with inflation remaining high and a new record for January being estimated. This forced the Greek government to take measures to stem the rise in prices and the financial blow to households and businesses.
希腊
在新一年开始之际，希腊通货膨胀率持续高企，并预计在1月份创下新纪录。希腊政府因此采取措施遏制物价上涨以及舒缓家庭和企业面临的经济打击。
Italy
The main tax credits and personal income tax changes in Italy
Law no. 234 of the 30th December 2021 (the 2022 Budget Law) postponed the main tax credits for businesses, including those for R&D, technological innovation, design, and those for the purchase of capital goods in industry 4.0. This article summarizes the main changes of the tax credits mentioned above and the changes to Personal Income Tax (PIT) rates and deductions.
意大利
2021 年 12 月 30 日发布之第 234 号法令（2022 年预算法）推迟了对企业的主要税收抵免期限，包括研发、技术创新、设计以及工业 4.0 中用于购买资本货物的税收抵免期限。本文总结了上述税收抵免的主要变化以及个人所得税 (PIT) 税率和抵扣的变化。
Malaysia
Taxation on foreign-sourced income
It is proposed in Budget 2022 that income tax be levied on Malaysian tax residents in respect of income derived from outside Malaysia and received in Malaysia. However, due to diverse feedback and discussion, the Government has agreed to exempt Malaysian tax residents from the imposition of tax on specified foreign-sourced income.
马来西亚
2022 年马来西亚财政预算案提出，将就马来西亚税务居民源自海外的收入征收所得税。然而，在经过多方的反馈和讨论后，政府已同意免除对马来西亚税收居民特定国外来源的收入征税。
Nepal
Transfer Pricing Provisions in Nepal
Seeing the business transaction with cross border transactions among associate enterprise by foreign company in Nepal, the tax authority has very limited tax provisions, and practice to identify the issue of transfer pricing cases in the country.
尼泊尔
针对外国企业在尼泊尔与其联营企业之间的跨境交易业务往来，尼泊尔税务机关的有关税收规定以及识别转让定价问题的方法非常有限。
Pakistan
Finance Supplementary Act 2022
- The definition of digital means is introduced in the Income Tax Ordinance, 2001.
- Advance tax on foreign TV plays and advertisements introduced to discourage foreign content.
- Advance Income Tax on cellular services enhanced.
- The criteria of Tier-1 retailers is enhanced to increase the number of retailers for online monitoring of sales.
- Elimination of National Identity Card Number and National Tax Number information in case of digital payments
- 2001年《所得税条例》中包含了电子支付途径的定义。
- 对在本地播放的外国电视剧和广告征收预付税，以減少外国题材。
- 提高流动通讯服务预缴所得税。
- 提高一级零售商的标准，以增加在线监控销售的零售商数量。
於2020 年 12 月 4 日，扎. 卡特、税务和海关总局 (ZATCA) 发布了关于沙特阿拉伯电子发票应用之规定。电子发票是指通过电子方式把开具纸质发票和票据电子化，允许买卖双方通过结构化电子格式开具和处理发票、贷记票据和借记票据。电子发票有望提高交易效率、减少影子经济以及打击商业掩盖行为。电子发票分两个阶段实施。第 1 阶段及第 2 阶段分別自 2021 年 12 月 4 日及 2023 年 1 月 1 日起生效。
UK
Electric and low emission vehicles
Technology in today’s vehicles is constantly improving and changing. Car manufacturers have transitioned from cars being powered by finite fuels to electric or hybrid mode. The UK has implemented a ban on the sale of new petrol and diesel vehicles by 2030. Tax benefits, capital allowances and government grants are provided to encourage companies to use electric vehicle.
英国
电动低排放汽车
现今汽车技术不断改良和革新。汽车制造商开始从燃料驱动车转向研发电动汽车。英国已实施一项禁令旨在 2030 年之前禁止销售新的汽油和柴油汽车。英国现透过税收优惠、资本免税额、政府补贴来鼓励企业使用电动汽车