InsightsDeloitte International Tax Source
World Tax Advisor
World Tax Advisor is a bulletin of international tax developments written by professionals of the member firms of Deloitte. The newsletter focuses on analyses of cross-border tax developments that reflect the dynamic business environment faced by multinationals. The last issue of each month includes an update of recent tax treaty developments.
Recent newsletters appear below; for older issues, please email a request to email@example.com.
World Tax Advisor: 22 November 2013
- German BFH rules that dividends paid to US S Corp qualify for reduced withholding tax rate under treaty
China: SAT clarifies meaning of technical services “inseparable” from transfer of technology
Hong Kong: CFA holds unrealized gains not chargeable to profits tax
India: Cyprus designated a noncooperative jurisdiction
Mauritius: 2014 budget announced
Peru: New rules issued on indirect transfers of shares
Spain: New rules on tax losses and temporary measures extended
In brief: News in brief from Belgium, Japan, OECD and United States.
Tax treaty round up: Tax treaty developments in Austria, Bulgaria, Canada, Chile, Cyprus, Czech Republic, Denmark, Ecuador, Estonia, Hong Kong, India, Ireland, Korea, Norway, Poland, Portugal, Slovenia, Switzerland, Thailand and the UK.
Global Tax Alerts
- Australia: Government announces plans for backlog of tax measures
- Brazil: RTT repealed, changes made to CFC and share premium allocation rules
- France: Bill to combat tax avoidance approved
- Norway: New government makes minor change to interest deduction limit proposal
- United States: Baucus tax reform discussion draft takes on international tax rules
Mauritius tightens substance requirements for GBL1 entities
25 October 2013
China SAT issues guidance on Hong Kong tax residence under tax arrangement with Hong Kong
11 October 2013
China (Shanghai) Pilot Free Trade Zone opens for business
27 September 2013
New Greek tax code strengthens thin cap rules, introduces CFC rules
13 September 2013
Germany publishes draft decree on attribution of profits to a PE
23 August 2013
Pressure mounts for nonresidents to file Indian tax returns
26 July 2013
Belgian tax authorities issue guidance on refunds of dividend withholding tax to nonresident entities
28 June 2013
Implementing the VAT reform in China: Evolving challenges of a single VAT system
14 June 2013
Environmental taxes in the EU on the rise
24 May 2013
Singapore commits to strengthening international cooperation framework
10 May 2013
Supreme Court rules on set off of losses incurred on sale of Mexican shares
26 April 2013
Brazil’s reform of tax on interstate transactions underway
The goal of Deloitte’s transfer pricing network is to help companies manage risks by aligning transfer pricing solutions with their overall global business operations and objectives, assist with strategic documentation to support their transfer pricing practices, and resolve disputes efficiently.
CareersLife at Deloitte
People make Deloitte one of the best places to work. What’s great about the people? That’s an easy answer. They are exceptional. Each person is unique and valued for that, among the best and brightest in the business, and takes pride in his or her achievements and the success of others.