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International review for February 2022

Speed read
It has been another eventful month in the international tax world with BEPS 2.0 continuing to dominate developments. The UAE has introduced a new federal corporate tax regime with a tiered system of rates and MNEs within the scope of pillar two will be subject to different rates in line with OECD rules. In the first of a series of public consultations on pillar one the OECD released draft model rules for nexus and revenue sourcing in relation to Amount A. The Indian government presented its Union Budget for 2022/23 with measures to continue its impressive economic growth but interestingly it remained silent on the implementation of BEPS 2.0 in the region. The OECD has published a consolidating version of its transfer pricing guidelines to reflect developments since the last version of the guidance published in 2017.The Canadian government has issued a sweeping package of new...

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