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Title
April – what happened in tax?
Abstract
The article provides an overview of federal tax developments that took place in April 2023. Some of the key topics covered include proposed anti-avoidance measures for multinational tax integrity related to intangible assets, determination of rates for calculating taxable value in the context of fringe benefits tax (FBT) for private use of motor vehicles, determination of reasonable amounts for food and drink expenses under living-away-from-home allowance fringe benefits.