Aktuelle Nachrichten, Kommentare und Einblicke in die Welt der Steuern, die wöchentlich von Deloitte ExpertInnen rund um den Globus zusammengestellt werden.
- Australia: Taxation Office releases updated guidance on advance pricing arrangements
- European Union: AG opines that Belgian excess profit rulings constituted an aid scheme
- European Union: ECOFIN confirms support for information reporting by online platforms
- European Union: AG opines that Finnish tax law is contrary to EU law
- France: Statute of limitations for bringing tax cases before a court clarified
- Germany: Lower tax court interprets anti-treaty shopping rule in light of CJEU decisions
- India: Revised procedure for processing FDI proposals requiring government approval issued
- Indonesia: Minister of Finance issues R&D super deduction implementing regulation
- Japan: Tax impacts of offering digital services to customers post-COVID
- Luxembourg: Circular clarifies how to apply participation exemption regime to Gibraltar entities
- Netherlands: Supreme Court rules participation exemption does not apply to uncovered call options
- New Zealand: Restricted transfer pricing: Evolving complexitites
- Portugal: Government introduces new levies on digital services
- United Kingdom: Supreme Court gives judgement on limitation issues in FII GLO
- United States: Treasury releases additional TCJA guidance
For the latest developments from various countries on measures in response to COVID-19, please visit the Deloitte tax@hand COVID-19 page.
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Patrick Weninger und Madeleine Grünsteidl leiten gemeinsam die Redaktion der Deloitte Tax & Legal News, die jährlich mehr als 140 Fachbeiträge rund um das österreichische und internationale Steuerrecht veröffentlicht. Gerne können Sie bei Interesse beide unter redaktion@deloitte.at kontaktieren.