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  • Tax Laws (Ammendment) Act, 2024 - assets. kpmg. com
    Economic Presence Tax Amendment: The Act abolishes the digital service tax and replaces it with a significant economic presence (SEP) tax, that will apply to non -resident persons whose income from the provision of services is derived from or accrues in Kenya through a business carried out over a digital marketplace
  • House passes bipartisan tax extenders legislation - KPMG
    The U S House of Representatives today passed H R 7024, the “Tax Relief for American Families and Workers Act of 2024,” bipartisan legislation that would address scheduled changes in business taxation under the “Tax Cuts and Jobs Act,” among other provisions
  • Income-tax Bill, 2025
    Once enacted, it will replace the current Income-tax Act, 1961 (the 1961 Act), which has been in existence for over six decades The Bill is slated to become effective on 1 April 2026 The Bill largely aligns with the existing provisions of the 1961 Act and seeks to simplify the legislation by consolidating similar provisions, eliminating
  • KPMG Uganda Tax (Amendment) Bills, 2025 - Analysis
    Duty Act (Cap 336), Stamp Duty Act (Cap 339 and External Trade Act (Cap 69) The proposed amendments will come into effect on 01 July 2025 if the President of Uganda assents to them in their current form We highlight the proposals that have been tabled on the various tax laws as below Income Tax (Amendment) Bill 2025 Extension of the tax
  • Germany: Final guidance on CFC rules, other tax developments
    However, the final BMF guidance does not yet refer to the Minimum Tax Directive Implementation Act and continues to focus on a low tax threshold of 25% Read a January 2024 report [PDF 387 KB] prepared by the KPMG member firm in Germany Other recent tax developments in Germany include:
  • International tax provisions in “One Big Beautiful Bill”
    The Finance tax subtitle also includes revenue-raising provisions that would: • Repeal or phase out energy tax credits created by the Inflation Reduction Act (IRA), though in some cases extending the credits further than the House bill • Make extensive reforms to the U S international tax regime, including to foreign- derived deduction
  • Incentives and credits tax provisions in “One Big Beautiful Bill”
    for certain tax-exempt and governmental entities, the termination of the tax credits for the installation of EV charging stations and the acquisition of commercial EVs may have an impact on these entities Senate bill (secs 70501-70508) The Senate bill includes proposals that would terminate certain tax credits and deductions as follows:
  • Introduction Trust Structures and anti-avoidance: Section 7C . . . - KPMG
    — Section 7C of the Income Tax Act, No 58 of 1962 (the Act) was introduced to curb situations where a loan is made interest free or at a lower interest rate than the official rate of interest (repo rate plus 1%, currently 4 5%) — For Section 7C of the Act to apply, the following requirements have to be fulfilled:


















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