Tax Implications of Accounting for Government Grants: Disclosure of Government Assistance in Nigeria
Government grants are essential for businesses but come with complex tax implications and disclosure requirements. Proper accounting for these grants affects taxable income, requiring careful decisions on recognition and measurement. Grants may be taxable or tax-exempt, and discrepancies between accounting and tax recognition may result in deferred tax assets or liabilities. Timely and accurate grant recognition, both for accounting and tax purposes, is vital for compliance and optimizing tax liabilities. This is especially true for grants tied to activities like Research and Development. Ensuring transparency through proper disclosure is crucial to avoid tax-related issues and maximize financial benefits.

尼日利亚

政府补助会计处理的税务影响：尼日利亚政府援助的披露
政府补助对企业至关重要，但其税务影响和披露要求却十分复杂。妥善核算这些补助会影响应税收入，因此需要谨慎地进行确认和计量。补助可能应税或免税，会计确认和税务确认之间的差异可能导致递延所得税资产或负债。及时准确地确认补助，无论是出于会计目的还是税务目的，对于合规和优化税务负债都至关重要。对于与研发等活动相关的补助尤其如此。通过适当的披露确保透明度，对于避免税务相关问题并最大化财务收益至关重要。



Pakistan

Trans-Provincial Entities May Be Treated Independently of Provincial Fiscal Laws in Relation to Imposition / Collection of W.W.F.
The Council of Common Interests (CCI) addressed ongoing challenges related to the imposition and collection of the Workers Welfare Fund (WWF) from trans-provincial entities in Pakistan. This issue, which has lingered since 2013, is tied to the post-18th Amendment landscape and was influenced by the Supreme Court ruling in Sui Southern Gas Company Ltd. vs. Federation of Pakistan. The CCI concluded that until a resolution mechanism is developed, the management of the WWF and the Employees Old-Age Benefits Institution (EOBI) should remain under the Federal Government to ensure the welfare of employees migrating between provinces.

巴基斯坦

在征收/收取工人福利基金方面，跨省实体可以独立于省级财政法律处理
共同利益委员会解决与巴基斯坦跨省实体的实施和收集工人福利基金有关的持续挑战。这个与18号后的修正案格局有关的问题自2013年以来一直持续，并受到Sui Southern Gas Company Limited与巴基斯坦联合会的最高法院裁决的影响。共同利益委员会得出的结论是，在制定解决机制之前，应将工人福利基金的管理和雇员的老年福利机构（EOBI）留在联邦政府的领导下，以确保在省份迁移的员工的福利。



Philippines

Philippines Imposes Value-Added Tax (VAT) on Digital Services
Bureau of Internal Revenue (BIR) issued Revenue Regulation No. 003-2025 Prescribing Policies and Guidelines for the implementation of Republic Act (RA) No. 12023 entitled "An Act Amending Sections 105, 108, 109, 110, 113, 114, 115, 128, 236 and 288 and Adding New Sections 108-A and 108-B of the National Internal Revenue Code of 1997, as Amended" imposing the Value-Added Tax (VAT) on Digital Services

菲律宾

菲律宾对数字服务征收增值税（VAT）
菲律宾国内税务局（BIR）发布了第003-2025号收入条例，规定实施《共和国法案（RA）第12023号》的政策和指南，该法案标题为“修订1997年国家内部税收法典第105、108、109、110、113、114、115、128、236和288条，并新增第108-A和108-B条的法案”，对数字服务征收增值税（VAT）。




Saudi Arabia

The Refund of Value-Added Tax Incurred in the Context of Undertaking Public Benefit Projects
When submitting a refund request to the authority, the qualified donor must have the books, records, and documents proving their entitlement to the refund, especially the tax invoice related to the supply subject to the refund and issued in the name of the qualified donor, which includes all details related to the goods or services associated with the general project subject to the refund, in addition to the documents proving the payment of the tax subject to the refund. If the conditions mentioned in paragraph five of Article (53) of the executive regulations of the Value Added Tax system are not met, the request will not be accepted by the authority. When submitting a refund request, the total amount of the submitted request must be one thousand (1000) Saudi Riyals or more. The donor, being a qualified individual for the refund, must specify the bank account to which the tax refund should be credited if the authority approves the refund request in full or in part.

沙特阿拉伯

在开展公益项目过程中产生的增值税退税
在向主管机关提交退款请求时，合格的捐赠者必须拥有证明其有权获得退款的账簿、记录和文件，特别是与退款相关的供应税发票，并且该发票必须以合格捐赠者的名义开具，其中包括与退款相关的一般项目的货物或服务的所有详细信息，以及证明支付退款相关税款的文件。如果未满足增值税制度执行条例第（53）条第5款中提到的条件，申请将不被主管机关接受。提交退款请求时，提交请求的总金额必须为一千（1000）沙特里亚尔或以上。捐赠者作为符合退款条件的个人，必须指定税款退款应汇入的银行账户，如果当局全额或部分批准退款请求。

 

Tajikistan

Taxation in Tajikistan: Amendments in Current Legislation
Recent amendments to the Tax Code of the Republic of Tajikistan have introduced significant changes aimed at creating a more favorable tax environment for businesses. These legislative updates focus on reducing the overall tax burden and providing additional benefits to stimulate economic growth. Key areas of reform include economic and technological sectors, improved accrual systems through digitalization, more streamlined tax audits, and enhancements to VAT regulations. Further amendments address export rent and gambling taxes, ensuring improved mechanisms for their accrual and payment.

塔吉克斯坦

塔吉克斯坦的税收：现行立法的修订
塔吉克斯坦共和国税法最近的修订引入重大变化，旨在为企业创造更有利的税收环境。这些立法更新的重点是减轻整体税收负担，并提供额外的好处，以刺激经济增长。改革的关键领域包括经济和技术部门，通过数字化改进权责发生制，更精简的税务审计以及增强增值税法规。进一步的修正案涉及出口租金和赌博税，确保改进其权责发生制和支付机制。


Thailand

Thailand Tax Incentives for Foreigners in 2025
The current situation influenced by Trump’s government policies especially on Tariff Trade War impacts on the high pressure of the world inflation. However,  foreigners who live in Thailand still have the privileges in promoted businesses.
Foreigner can do business in Thailand with 100% owned business with or without any licenses based on Thai foreign business Act.
Board of Investment (BOI) incentives provide the incentives for the promoted business as corporate tax exemption and foreigner’ s incentive scheme. The talented foreigner and retired foreigner are also taking the benefits from tax scheme as Long-Term Resident VISA.

泰国

2025年泰国对外国人的税收优惠
从目前的情况来看，受特朗普政府政策尤其是关税贸易战的影响，对全球通胀压力很大，但居住在泰国的外国人仍然享有优惠政策。
根据泰国外商经营法，外国人可以在泰国以 100% 控股的方式开展业务，无论是否拥有任何许可证。
BOI 激励措施为受鼓励的企业提供企业免税和外国人激励计划等激励措施。有才华的外国人和退休外国人还可以享受长期居留签证等税收计划的优惠。



UAE

UAE Introduces 15% Minimum Tax for Multinationals with QDMTT Starting in 2025
On 11th February 2025, the UAE Ministry of Finance released Cabinet Decision No. 142 of 2024, imposing a top-up tax on multinational enterprises (MNEs) with consolidated group revenue exceeding EUR 750 million for at least two of the previous four years. The tax applies to UAE-based constituent entities (CE), excluding certain entities such as government bodies and pension funds. The decision introduces carve-outs for payroll and tangible assets, with a phased reduction over eight years. Safe harbour rules, including routine profit, effective tax rate, and de minimis tests, can reduce or eliminate the top-up tax. Compliance includes registration, filing, and timely tax payments.

阿联酋

阿联酋自 2025 年起对采用 QDMTT 的跨国公司实行 15% 的最低税率
2025年2月11日，阿联酋财政部发布2024年第142号内阁决定，决定对过去四年中至少有两年合并集团收入超过7.5亿欧元的跨国企业（MNEs）征收补充税。该税适用于阿联酋境内的组成实体，但不包括政府机构和养老基金等特定实体。该决定引入工资和有形资产的豁免，并将在八年内分阶段降低税率。安全港规则，包括常规利润、实际税率和最低限度测试，可以减少或免除补充税。合规包括注册、备案和按时纳税。


UK

Changes Bringing Trusts into Scope of Inheritance Tax from 6 April 2025
Recent and upcoming changes to UK taxation mean that a trust will likely be brought within the scope of UK Inheritance Tax (IHT) if either:

• the trust owns over £1,000,000 of assets qualifying for Agricultural Property Relief (APR) or Business Relief (BR), which was formerly known as Business Property Relief (BPR).
• the trust was a foreign Excluded Property Trust and has a living, long-term UK-resident settlor.
• the long-term UK resident settlor or their spouse can benefit from the foreign trust.

英国

2025年4月6日起，信托纳入遗产税范围的变更
根据英国税收政策的最新调整和即将实施的变更，以下情况的信托可能会被纳入英国遗产税（IHT）范围：

• 信托持有超过 1,000,000 英镑的资产，并符合农业财产减免（APR）或商业减免（BR，前称商业财产减免 BPR）的资格。
• 信托原为外国除外資產信託，且设立人仍在世并长期居住在英国。
• 长期居住在英国的设立人或其配偶可以从该外籍信托中受益。

Zimbabwe

Tax Literacy - A Must for Zimbabwean Business
Taxation proceeds are a major source of Zimbabwean government revenue. The tax system is crafted elaborately such that all economic players within the country contribute to the national purse. Furthermore, there is need to constantly keep abreast with tax changes which are introduced every time there is a change in an economic variable due to the volatile economic environment in Zimbabwe. Another reason to stay tax literate is that the tax legislation provides for hefty penalties in the event of errors or illegal activities. Tax literacy must therefore be actively pursued despite the limited sources available. 

津巴布韦

税务素养 - 津巴布韦企业的必备能力
税收收入是津巴布韦政府收入的主要来源。税制设计得非常精细，以确保国内所有经济参与者都能为国家财政做出贡献。此外，由于津巴韦经济环境的不稳定性，每当经济变量发生变化时，税收政策都会有所调整，因此需要不断跟进税收变化。保持税务知识的另一个原因是，税收立法对于错误或非法活动规定严厉的处罚。因此，尽管可用资源有限，企业仍必须积极掌握税务知识。