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This article written by Australian member firm, Leebridge Group, summarises the recent changes to Australian Foreign Resident Capital Gains Withholding (FRCGW).

Morison Global Member Spotlights - Revisionshuset Tal & Tanker, Denmark

We are pleased to announce the launch of the Morison Global Member Spotlights.

Looking to set up a business, or open a branch in Denmark…

The Organization for Economic Cooperation and Development (OECD) is proposing the Global Minimum Tax (GMT) on multinational corporate profits to ensure that large multinational enterprises (MNEs) are subject to a 15% effective minimum tax rate regardless of where they operate. Currently, around 45 jurisdictions have implemented domestic tax laws to effectuate GMT, with more countries preparing to follow the trend and adapt their tax systems to accommodate this trend of global taxation. As Taiwan is not a member of the OECD nor admitted to the Inclusive Framework, it may choose to follow this global trend on a voluntary basis and make legislative changes that align with its own interests.

In February 2024, the Egyptian Government approved Law No. 7 of 2024, regarding the amendment of certain provisions of Article No. 8 and Article No. 13 of the Income Tax Law, promulgated by Law No. 91 of 2005 concerning the tax on salaries.