On 16 April 2024, the Australian Treasury closed the consultation on the primary legislation to implement the OECD's Pillar Two global Minimum Tax Rate. The legislation is aligned with the OECD's Pillar Two framework. The legislative proposal aims t…
On 28 March 2024, the Swedish Tax Agency (TA) issued a ruling clarifying the value-added tax (VAT) treatment of non-fungible tokens (NFTs) linked to digital works. The TA defined NFTs as unique blockchain records signifying ownership of specific ass…
On 14 February 2023, Singapore’s Deputy Prime Minister and Minister for Finance delivered the FY2023 Budget Statement in Parliament and announced Singapore’s intent to implement the Global Anti-Base Erosion (GloBE) rules under Pillar 2 of the OECD’s…