08
Oct
2024
International Shipping Income Exclusion under the Corporate Income Tax Act 2023
Following the OECD-led agreement by over 130 countries to impose a minimum tax rate of 15% on the corporate profits of large multinational enterprise groups (“In-scope MNE Groups”) to be applied in every jurisdiction in which they have a corporate footprint, commonly referred to as...
15:22 /
Company & Commercial Law