Amendments to Corporate Income Tax Act effective from 12 February (1/8/20) (0)

21.02.2020

Passed

We have published a number of articles since last summer about proposals for amending the CIT Act. This article summarises amendments that were adopted by Parliament in their third reading on 30 January and came into force on 12 February 2020 to update the existing rules and introduce some new ones. Read more..

Future of digital tax: OECD’s Pillar One (2/8/20) (0)

21.02.2020

Practice

Picking up where we left off in last week’s article “Future of unified approach,” this article explores recent proposals for international taxation rules within Pillar One of the OECD’s Work Programme. Read more..

GPS car tracking: restrictions to consider (3/8/20) (0)

21.02.2020

Practice

The global positioning system (GPS) is becoming popular with employers wishing to monitor vehicles or equipment used by their workers. This article explores how a worker’s privacy may be restricted by the employer using GPS tracking in their equipment and how the latest European case law treats this. Read more..

Incoterms 2020: updated terms for supplies of goods (1/7/20) (0)

14.02.2020

Passed

The International Commercial Terms (Incoterms) provide for the apportionment of responsibility, obligations and costs between the buyer and the seller in international contracts for supplies of goods. On 10 September 2019 the International Chamber of Commerce(ICC) published the latest version, Incoterms 2020, which came into force on 1 January 2020. This version presents revised Incoterms 2010 to accurately reflect today’s commercial practices. This article explores what we see as key changes to the Incoterms. Read more..

Future of unified approach to addressing tax challenges in digital economy (2/7/20) (0)

14.02.2020

Practice

Following up on the topic of digitalisation discussed in our Flash News article “Taxing permanent establishments in digital economy” on 23 August 2018, we have prepared a series of articles summarising the key points of Pillar One and Pillar Two, documents recently issued by the OECD. Read more..

 

 
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