- Nigeria: The Federal Inland Revenue Service (FIRS) and Lagos Internal Revenue Service (LIRS) signed a memorandum of understanding to establish a joint tax audit and investigation team.
- Barbados: The 2023 budget includes tax-related measures concerning value added tax (VAT) and tax credits.
- Canada: The 2023 federal budget will be presented on 28 March 2023, with expected tax changes.
- Thailand: The Thai Cabinet approved an extension of tax measures to support the e-tax systems for another three years (from 1 January 2023 to 31 December 2025), aiming to promote the continuous use of the e-tax invoice, e-receipt, and e-withholding tax systems, as well as to encourage taxpayers to deduct and remit taxes through the e-withholding tax system.
- Poland: Tax consultations regarding introduction of the concept of VAT warehouses into the Polish legal framework have begun. The consultation process is open until 3 April 2023.
- Czech Republic: The government approved an amendment to the decree on compensation paid to suppliers for the delivery of electricity and gas at fixed prices, that removes a provision specifying that such compensation is not subject to VAT.
- Czech Republic: The Supreme Administrative Court held that a taxpayer was not the owner of goods for VAT purposes and thus was not entitled to deduct VAT with respect to such goods.
- Czech Republic: The General Financial Directorate published guidance summarizing the VAT, individual (personal) income tax, and road tax obligations for entities providing passenger transport through mobile applications effective 1 January 2023.
- State and local tax
Trade & Customs
- The U.S. International Trade Commission (ITC) released a report that states additional U.S. tariffs imposed under Section 232 on imports of steel and aluminum products and under Section 301 on certain imports from China reduced U.S. imports of these products and increased U.S. production and prices of these products.