Dbriefs Mobile

澳门立法会于2024年12月16日经细则性讨论及表决通过了《核准<税务法典>》法案（以下简称“法案”），并于2024年12月30日刊登第24/2024号法律。该法案在形式上分为两部分法律内容：一、《税务法典》核准法（共二十九条条文）；及二、《税务法典》正文（共三百一十二条条文） 我们诚挚邀请您参加我们举办的线上讲解会，德勤税务专家将聚焦于税务法典中业界普遍较为关注的要点，结合近期澳门财政局举办的讲解会所传递的信息，对有关新规定进行介绍和分析。不要错过！ (Live Presentation was aired on 15 April 2025) Click the icon below to watch.

      

On 16 December 2024, the legislative assembly of Macao passed the bill for approval of the Tax Code after detailed discussions and voting. Structurally, the Bill is divided into two parts:I. The Approval Law of the Tax Code (twenty-nine articles); andII. The main body of the Tax Code (three hundred and twelve articles)The Approval Law of the Tax Code (Part I) primarily focuses on revising and adapting the existing tax regulations in Macao, which includes modifications and updates to specific articles of the legislation such as the Industrial Tax Regulation, Professional Tax Regulation, and Complementary Tax Regulation. The main body of the Tax Code (Part II) establishes a unified foundation of tax concepts, taxing principles, and regulations that govern the tax legislative framework and integrated with the legal framework of Macao.In this Dbriefs webcast, our Deloitte tax experts highlighted and interpreted the key points of the Macao Tax Code that have garnered attention from the industry and provided an analysis on the new regulations and their implications. (Live Presentation was aired on 8 April 2025)

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In the recent annual budget, the HKSAR Government has introduced a range of measures aimed at promoting sustainable growth in both traditional and emerging industries. The focus is on fostering a dynamic economic environment that encourages innovation and investment.The Budget highlights the importance of forward-looking strategies that can attract investments and support the city’s economic recovery in the face of changing global environment. These initiatives are designed not only to stabilize the economy but also to ensure that Hong Kong remains competitive on the international stage, positioning itself as a hub for sustainable development and technological advancement.In this Dbriefs webcast, we delved deeper into the details of the Budget and discuss its implications for individuals and businesses in Hong Kong. This webcast is a valuable opportunity to gain insights into the strategies that will shape your future plan in Hong Kong. (Live Presentation was aired on 11 March 2025)

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Putting more cash into the hands of consumers to help cope with inflation and generating more tax revenue to support the strengthening of Japan’s self-defence capabilities are two significant components of the 2025 tax reform proposals. Measures to address these objectives will impact on both corporate and individual taxpayers. Also, with Japan’s Income Inclusion Rule already in effect, Japan continues to align its tax laws with the OECD’s Global Minimum Tax regime (i.e. Pillar 2) by proposing to implement the undertaxed profit rule (“UTPR”) and qualified domestic minimum top-up tax (“QDMTT”) provisions.In this Dbriefs session we discussed new special defence surtax and impact to Japan’s effective corporate income tax rate, Status of Pillar 1 and 2, including the introduction of UTPR and QDMTT, and what’s next for platform taxation in Japan. (Live Presentation was aired on 6 March 2025)

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As public country-by-country reporting (CbCR) gains traction globally, multinational enterprises (MNEs) are increasingly called upon to enhance income tax transparency. Recent developments, including the EU's Public CbCR directive and Australia's new Public CbCR, highlight the importance of tax governance and Environmental, Social, and Governance (ESG) considerations.In this Dbriefs webcast, we provided an overview of the latest developments in Public CbCR, a brief look at Australia's new reporting measures, and Practical implications for tax governance and alignment with ESG strategies. (Live Presentation was aired on 20 February 2025)

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香港特区政府已完成公司迁册制度的咨询，并于2024年12月20日公布拟议条例草案。这一制度旨在吸引海外公司迁册至香港，提升香港作为全球商业和金融中心的竞争力！ 德勤税务与法律专家@Pau Ka Yan 和 @ Kenneth Lee 将为您深入解析新迁册制度，助您把握机遇！ (Live Presentation was aired on 18 February 2025)

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Taiwan has remained a key jurisdiction that has significant influence over the technology industry and continue to attract investors. What are the recent updates and changes in tax legislative that investors should be aware of? What is the recent TP audit tread in Taiwan? How are the commonly known Taiwan WHT mitigation strategies implemented in practice?In this Dbriefs session, we discussed Updates in tax rules changes in Taiwan including development of Pillar 2 status. We also discussed New TP audit trends, APA/BAPA status update and opportunity for BAPA and Common strategies to mitigate WHT in Taiwan. (Live Presentation was aired on 11 February 2025)

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Following the consultation and the legislative proposals for the company re-domiciliation regime, the Hong Kong Government published in the Gazette the new bill on December 20, 2024. The introduction of the company re-domiciliation regime aims to facilitate companies domiciled overseas to re-domicile to Hong Kong, thereby enhancing Hong Kong 's competitiveness through attracting enterprises and investment, as well as strengthening Hong Kong’s position as a global business and financial hub.In this Dbriefs webcast, our experts shared legal framework, eligibility criteria & application process for re-domiciliation along with other key features of the new company re-domiciliation regime. (Live Presentation was aired on 10 February 2025)

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An ongoing push for increased levels of tax transparency for multinational enterprises has seen the recent introduction of new public country-by-country reporting measures in Australia, which have global reach. MNEs must now navigate a series of complex and nuanced rules as they prepare for the first year of reporting.In this Dbriefs session we covered an overview of the new Australian public country-by-country reporting measures, comparison of the new measures with other country-by-country reporting measures, key data readiness considerations, and other country-by-country reporting developments in Australia. (Live Presentation was aired on 23 January 2025)

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The Hong Kong government has invited stakeholders to a consultation exercise to undertake a major revamp of its existing preferential tax regimes for funds, family-owned investment holding vehicles managed by single family offices and carried interest. The proposed measures are wide ranging and will have a huge positive impact to the industry by broadening the scope of tax exemptions and reducing certain thresholds. These enhancements reflect the Hong Kong government’s commitment to reinforce and future-proof Hong Kong as a world-class hub for funds and family offices globally. In this webcast, we discussed the proposed enhancement measures for each of the affected preferential tax regimes, expected impact on the industry, and comparison of preferential tax regimes in HK versus Singapore. (Live Presentation was aired on 9 January 2025)

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