In this issue, we focus on the FY2023 Tax Reform Enforcement Order and Enforcement Regulations and the Guidelines on Respecting Human Rights in Responsible Supply Chains.
On the tax side, the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act and the Ministerial Order Partially Amending the Ordinance for Enforcement of the Income Tax Act in relation to the 2023 Tax Reforms were published in a special extra (No. 25) of the Official Gazette dated 31 March 2023.

A bold vision of the future is redefining corporate strategy for businesses in Asia Pacific, with new opportunities arising from disruption. In this series of reports, we explore the defining characteristics of transactions, using the Strategy, Competition, Assets, Process, and ESG framework to understand legal complexity and stress test plans in an evolving landscape.