Tuesday, 10 January 2023 10:29

4th Quarter Issue Of 2022 PRISM 利安达税务通讯-2022年第四季PRISM

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PRISM Tax Newsletter
4th 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

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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Deductions for investment in innovative small and medium size enterprises (SME)
The Article 9A of the Income Tax Law which is entered into force as from 25 July 2014 until 31 December 2016 and was extended later until 31 December 2021, amended on as per Gazette on 2 September 2022. Initially it was applicable in the case of a person and from 1.1.2017 for a physical person (providing risk finance investment in innovative SMEs as defined in the income tax law) and now as per amended law, it shall be granted to a legal person.





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Forecasts for a recession in the Eurozone in 2022 but positive growth rates for the Greek economy.

Inflation, geopolitical instability and energy prices have negative effects on the European Economy. The delay in finding an energy solution in the European Union is increasing uncertainty and all indications are that it will shrink most European economies in 2022. On the other hand, the forecast for the Greek Economy remains positive, although it was revised from 3.8% to 3.2%.
Important factors in the positive forecasts are the good performance of the first semester which closed with growth rates of 7.8% and tourism which moved to 2019 levels. The Greek government is called upon to take advantage of the positive course of the first three quarters in order to take measures to relieve households and businesses without, however, undermining fiscal stability.


预计2022年欧洲经济体萎缩 希腊经济增长率乐观

通货膨胀、地缘政治不稳定和能源价格上升对欧洲经济产生负面影响。欧盟迟迟未能找到能源解决方案,增加了不确定性,所有迹象都表明,2022 年大多数欧洲经济体会因此而萎缩。另一方面,尽管希腊的经济增长预期由3.8% 下调至为3.2%,经济预测仍然维持乐观。

预测维持乐观的重要因素是因为上半年的表现良好,以7.8%的增长率作结,而旅游业亦回到 2019 年的水平。希腊政府需要借助前三个季度的积极进程,采取措施减轻家庭和企业的负担,同时维持财政稳定。


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Tax treatment in relation to income received from abroad

On 29 September 2022, the Inland Revenue Board of Malaysia (IRBM) has issued the Guidelines on Tax Treatment In Relation To Income Received From Abroad. The Guidelines is issued pursuant to the amendment of Paragraph 28 of Schedule 6, Income Tax Act 1967 (“ITA 1967”) by Finance Act 2021.



马来西亚内陆税收局于2022 年 9 月 29 日发布了关于从国外取得收入的税收处理指南。 该指南是根据 2021 年财政法对 1967 年所得税法(“ITA 1967”)附表 6 第 28 段的修订发布的。
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Suspension of the proposed telecommunication tax in Nigeria
The Federal Government of Nigeria has been commended for suspending the proposed excise duty on telecommunication services at a time when the purchasing power of the citizens is being eroded by inflation and other negative economic indices.



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Capital Value Tax (CVT)
Capital Value Tax (CVT) has been introduced through section 8 of the Finance Act, 2022 on specified assets from tax year 2022 and onwards; except that tax on motor vehicle held in Pakistan shall be applicable from July 01st, 2022. Accordingly, tax is applicable on the following assets:
  1. motor vehicles held in Pakistan (with specified conditions)
  2. foreign assets of a resident individual where the value of such assets on the last day of the tax year in aggregate exceeds Rs. 100 million; and
  3. such assets to be specified by the Federal Government at rates not exceeding five percent of the value in such manner as may be specified.



  1. 在巴基斯坦持有的机动车辆(在特定条件下)
  2. 居民个人的外国资产,其在纳税年度最后一天的总价值超过1亿巴基斯坦卢比;和
  3. 此类资产由联邦政府以不超过价值百分之五比率之可能规定的方式指定。


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New Trust Regulation service and how it can affect you
HMRC have released new legislation which came into effect on 6 October 2020. The legislation was introduced by the Money Laundering, Terrorist Financing and transfer of Funds Regulations 2017 and requires all UK express trusts and some non-UK express trusts to register on an online register managed by HMRC.



英国税务及海关总署(HMRC)颁布了新立法,并于 2020 年 10 月 6 日生效。该立法由 2017 年《反洗钱、恐怖主义融资和资金转移条例》引入,要求所有英国的明示信托和一些非英国的明示信托在 HMRC 管理的在线登记册注册。