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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 globaltaxpublications@deloitte.com.
World Tax Advisor: 26 September 2014
Featured Articles
- OECD releases first set of BEPS deliverables
- CJEU rules on VAT grouping, branches and overseas head offices
Australia: Tax agreements bill relating to Switzerland treaty passed by both houses of parliament
Brazil: New regulations released on transition tax regime
Chile: Tax reform may require action before year end to avoid loss of opportunities
France: New protocol to treaty with Luxembourg addresses taxation of gains on shares in real estate companies
Luxembourg: New treaty signed with Croatia
Mexico: Hydrocarbons Revenue Law in force
Netherlands: 2015 tax plan presented to parliament
Russia: “Beneficial owner” concept may be introduced
In brief: News in brief from Australia, Belgium and New Zealand.
Tax treaty round up: Tax treaty developments in Australia, Bulgaria, Colombia, Croatia, Cyprus, Czech Republic, Estonia, France, Germany, India, Indonesia, Israel, Japan, Luxembourg, Norway, the OECD, Saudi Arabia, Singapore, Sweden, Switzerland, the US, Venezuela and Vietnam.
Global Tax Alerts
- France: France Publishes New Transfer Pricing Documentation Form
- OECD: OECD Release on Transfer Pricing Documentation: The New Global Standard
- OECD: OECD Chapter I Release: Important Guidance on Location-Specific Advantages and Passive Association
- OECD: OECD Release on Intangibles: Many Issues Unanswered
- Switzerland: Draft legislation on Corporate Tax Reform III published
- United States: Schumer Anti-Inversion Bill
- United States: OECD Releases the BEPS Project 2014 Deliverables
- United States: Treasury Anti-Inversion Notice
26 September 2014
Archive
12 September 2014
French tax authorities issue final guidelines on anti-hybrid rule
22 August 2014
New income tax treaties in Peru create opportunities for holding structure planning
25 July 2014
Irish Revenue issues statement of practice on foreign branch double taxation relief
27 June 2014
US FATCA effective date is just around the corner
13 June 2014
Malaysia parliament approves Goods and Services Tax
23 May 2014
Finnish government publishes action plan to combat international tax avoidance
9 May 2014
CJEU decision may allow for tax refund claims by non-EU/EEA investment funds
25 April 2014
Russia’s “de-offshoring” policy may affect foreign and domestic businesses
11 April 2014
Hong Kong’s new Companies Ordinance introduces court-free amalgamations
28 March 2014
OECD releases discussion drafts on hybrid mismatches
14 March 2014
Chile expands scope of foreign tax credit and mandates electronic billing
28 February 2014
New Curaҫao export regime targets financial sector
14 February 2014
OECD releases discussion draft on transfer pricing documentation and country-by-country reporting
24 January 2014
French Finance Law now in effect
10 January 2014
New decree and rules may ease effects of Mexican tax reform on maquiladora industry
13 December 2013
Changes to Mexico’s maquiladora regime under the 2013 tax reform
22 November 2013
German BFH rules that dividends paid to US S Corp qualify for reduced withholding tax rate under treaty
8 November 2013
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