January 5, 2023

Corporate Tax Law: An In-depth Analysis

Key Highlights: This new CT framework will be operative for financial periods starting on or subsequent to 1 June 2023. For conglomerates that conclude their financial year in December, this facilitates a 12-month preparatory window prior to the effective date. Nonetheless, the general anti-avoidance and transitional rules are valid from the law’s publication date in…

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