Global Tax Alerts

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Global Tax Alerts

Os Global Tax Alerts são alertas criados por profissionais da Deloitte de todo o mundo, que fornecem resumos das iniciativas fiscais que possam afectar as transacções transfronteiriças.

Encontre abaixo, alertas recentes e um arquivo de alertas dos últimos 12 meses. Para questões mais antigas, por favor solicite por email para: globaltaxpublications@deloitte.com.

Subscreve os Global Tax Alerts para receber por email.

Alertas recentes

8 July 2014: Mexico Tax Alert

SAT extends restructuring period for maquiladoras

7 July 2014: Peru Tax Alert

Guidance issued on reporting obligations for indirect transfers

2 July 2014: Spain Tax Alert

Broad-based corporate tax reform proposed

27 June 2014: Brazil Tax Alert

Government reopens tax amnesty program

27 June 2014: Brazil Tax Alert

Tax authorities revise view on tax treatment of payments for technical services/assistance

17 June 2014: Sweden Tax Alert

Committee on corporate taxation proposes changes to corporate tax rules

16 June 2014: Luxembourg Tax Alert

Tax authorities issue guidance on use of foreign currency for tax purposes

12 June 2014: European Union Tax Alert

CJEU rules Netherlands fiscal unity regime incompatible with EU law

5 June 2014: European Union Tax Alert

CJEU declares Netherlands dividend withholding tax compatible with EU law

5 June 2014: Brazil Tax Alert

IOF on short-term external loan transactions revised again

3 June 2014: Brazil Tax Alert

Tax authorities issue guidance on transition tax regime and CFC election procedures

27 May 2014: Ireland Tax Alert

BEPS consultation process launched

21 May 2014: United States Tax Alert

Bills Extend Scope of Section 7874

15 May 2014: Brazil Tax Alert

Repeal of RTT and changes to CFC/share premium allocation rules converted into law

25 April 2014: United States Tax Alert

Cross-Border Triangular Reorganizations Notice

25 April 2014: Canada Tax Alert

FCA limits scope of foreign affiliates anti-avoidance rule in Lehigh

25 April 2014: Norway Tax Alert

MOF issues exceptions to interest deduction limitation rules

17 April 2014: Chile Tax Alert

Sweeping tax reform bill presented to congress

17 April 2014: France Tax Alert

Tax authorities issue draft comments on anti-hybrid rule

15 April 2014: Switzerland Tax Alert

Cantons announce lower headline tax rates in anticipation of Corporate Tax Reform III

12 April 2014: Denmark Tax Alert

National Tax Board issues favorable ruling on PE and anti-avoidance rules

9 April 2014: Australia Tax Alert

ATO wins appeal on treaty issues affecting Cayman limited partnership

4 April 2014: United States Tax Alert

OECD Releases BEPS Draft on Hybrid Mismatch Arrangements

26 March 2014: United States Tax Alert

OECD Releases BEPS Draft on the Digital Economy

21 March 2014: United States Tax Alert

OECD Releases BEPS Draft on Inappropriate Circumstances for Treaty Benefits

20 March 2014: Austria Tax Alert

2014 tax reform enacted

19 March 2014: United Kingdom Tax Alert

2014 budget announced

5 March 2014: United States Tax Alert

Treasury issues Notice 2014-14 revising effective date for imposition of gross tax on certain equity linked instruments under Section 871(m)

5 March 2014: United States Tax Alert

Administration proposes six new international tax revenue raisers in its proposed FY2015 budget

Encontre aqui os alertas recentes e um arquivo de alertas dos últimos 12 meses. Para questões mais antigas, por favor solicite por email para: globaltaxpublications@deloitte.com

Arquivo

28 February 2014: United States Tax Alert

The International Tax Provisions of the Tax Reform Act of 2014

28 February 2014: European Union Tax Alert

AG Kokott opines Netherlands fiscal unity regime incompatible with EU law

27 February 2014: Brazil Tax Alert

New position adopted on tax treatment of payments for technical services without transfer of technology

22 February 2014: Switzerland Tax Alert

SFTA updates guidelines for taxation of principal companies

20 February 2014: Canada Tax Alert

2014 budget includes inbound financing and anti-treaty shopping measures

14 February 2014: Netherlands Tax Alert

Supreme court confirms treatment of hybrid instruments for participation exemption purposes

5 February 2014: Australia Tax Alert

New draft legislation released on investment manager regime

23 January 2014: Austria Tax Alert

Draft of 2014 tax reform bill released

18 January 2014: United States Tax Alert

§7874 Temporary Regulations re: Stock Acquired for Cash or Other Disqualified Property

4 January 2014: Mexico Tax Alert

New decree and rules may ease effects of tax reform on maquiladora industry

24 December 2013: Gibraltar Tax Alert

Royalty income to be subject to income tax

20 December 2013: Australia Tax Alert

Government announces fate of outstanding tax measures

12 December 2013: Mexico Tax Alert

Tax reform passed

6 December 2013: United States Tax Alert

Final and new proposed dividend equivalent regulations issued under Section 871(m)

5 December 2013: United Kingdom Tax Alert

Autumn statement delivered

3 December 2013: United States Tax Alert

Baucus international tax reform proposals: impact on foreign multinationals

26 November 2013: European Union Tax Alert

Changes proposed to parent-subsidiary directive to tackle tax avoidance

20 November 2013: United States Tax Alert

Baucus tax reform discussion draft takes on international tax rules

14 November 2013: Australia Tax Alert

Government announces plans for backlog of tax measures

13 November 2013: Brazil Tax Alert

RTT repealed, changes made to CFC and share premium allocation rules

8 November 2013: France Tax Alert

Bill to combat tax avoidance approved

8 November 2013: Norway Tax Alert

New government makes minor change to interest deduction limit proposal

25 October 2013: Ireland Tax Alert

Finance Bill 2013 published

24 October 2013: Portugal Tax Alert

Corporate tax reform proposed

23 October 2013: Mexico Tax Alert

Update on progress of tax reform

15 October 2013: Norway Tax Alert

Budget for 2014 contains interest deduction limitation rule

11 October 2013: Hungary Tax Alert

Changes to be proposed to participation exemption and company migration rules

11 October 2013: Brazil Tax Alert

Tax amnesty programs re-opened and expanded

26 September 2013: France Tax Alert

Finance Bill 2014 includes new taxes on large companies

24 September 2013: Brazil Tax Alert

New accounting and tax rules and reporting requirement under Transition Tax Regime

23 September 2013: United States Tax Alert

U.S. Tax Court Holds That Elective Rev. Proc. 99-32 Accounts Receivable Are for Certain Tax Purposes “Indebtedness” Existing at the End of the Year to Which the 482 Adjustment Relates

9 September 2013: Mexico Tax Alert

Tax reform presented to congress

3 August 2013: Brazil Tax Alert

Guidance issued on spread for transfer pricing purposes

24 July 2013: Mexico Tax Alert

Deadline to file 2012 maquiladora information return approaching

23 July 2013: Italy Tax Alert

Draft implementation rules issued on optional exit tax deferral regime

19 July 2013: OECD Tax Alert

Action plan on base erosion and profit shifting released

20 June 2013: OECD Tax Alert

G8 communiqué advocates multilateral exchange of information

13 June 2013: Germany Tax Alert

Amended Tax Act 2013 approved

11 June 2013: Gibraltar Tax Alert

Tax treatment of intercompany interest amended

1 June 2013: Canada Tax Alert

Tax Court rules on scope of Canadian foreign affiliate anti-avoidance rule

21 May 2013: United States Tax Alert

Supreme Court finds UK windfall tax creditable under Code section 901

20 May 2013: Switzerland Tax Alert

Corporate tax reform report advocates strengthening of international tax competitiveness

17 May 2013: Denmark Tax Alert

Corporate income tax rate reduction proposed

15 May 2013: Australia Tax Alert

Budget 2013-14 targets debt funding by multinationals

10 May 2013: Australia Tax Alert

Court rules on foreign limited partnerships and capital gains tax issues

9 May 2013: Norway Tax Alert

Tax increase announced for petroleum companies

8 May 2013: Malta Tax Alert

New treaty signed with Russia

12 April 2013: Norway Tax Alert

Consultation paper released on limit on related party debt interest deduction

10 April 2013: United States Tax Alert

Administration Releases FY2014 Budget and Treasury Releases Descriptions of International Tax Proposals in Greenbook

9 April 2013: Australia Tax Alert

Draft legislation released on investment manager regime

4 April 2013: Australia Tax Alert

Proposals released to publicly disclose tax payment details

4 April 2013: Ireland Tax Alert

Finance Act 2013: Ireland always open for business

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