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Featured articles
Australia
Top 100 and Top 1,000 taxpayers
The Australian Taxation Office has published reports from the Top 100 and Top 1,000 justified trust assurance programmes, which allow large businesses to benchmark their ratings to their peers and provide insights into ATO focus areas.
El Salvador
Taxpayers may apply for the benefits of a tax amnesty through 1 December 2024. The amnesty would generally apply to monthly tax returns for periods up to June 2024 and annual tax returns for years up to 2023.
India
The GST Council has recommended various amendments to the GST law, including in relation to rates, interest and penalties, place of supply, refunds of taxes paid on exports and expanding the scope of electronic invoicing.
Saudi Arabia
The ZATCA has announced a series of proposed amendments to the VAT implementing regulations aimed at refining and clarifying aspects of the VAT framework, affecting several key areas of compliance and administration.