亚太区域税法更新-2024年11月.pdf

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AsiaPacificTaxUpdate

November2024

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AsiaPacificTaxUpdate

November2024

Contents

1.AustraliaTaxUpdate3

1.1参议院通过实施支柱二全球最低税收规则的立法Legislationimplementing

PillarTwoglobalminimumtaxrulespassesSenate3

1.2拟议关于生产税的税收优惠Proposedproductiontaxincentives3

1.3澳大利亚税务局延长了国别报告实体的提交截止日期ATOextendsfiling

deadlineforcountry-by-countryreportingentities4

2.PhilippinesTaxUpdate4

2.1参议院批准允许非居民游客申请增值税退税的法案Billallowingnonresident

touriststoapplyforVATrefundsapprovedbySenate4

3.MalaysiaTaxUpdate5

3.1关于所得税和不动产税的更新Incometaxandrealpropertygainstax

developments5

4.IndiaTaxUpdate6

4.1纳税人有权就善意商业交易造成的商业损失提出索赔（高等法院判决）

Taxpayerentitledtoclaimbusinesslossesfromcommercialtransactions

madeingoodfaith(HighCourtdecision)6

4.2披露外国资产和收入的合规活动Compliancecampaignfordisclosureof

foreignassetsandincome7

5.HongKongTaxUpdate7

5.1关于支柱二咨询的结果OutcomesfromPillarTwoconsultation7

5.2外国来源收入豁免制度下，对于外国来源的实物股息的处理Treatmentof

foreign-sourcedin-kinddividendsunderforeign-sourcedincomeexemption

regime9

6.SingaporeTaxUpdate9

6.1实施全球最低税的法案；交换国别报告的司法管辖区名单；申请税收居民身份证

明Billstoimplementglobalminimumtax;listofjurisdictionsforexchange

ofCbCreports;applyingforcertificatesofresidence