World Tax Advisor

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World Tax Advisor

International tax developments

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.

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Recent newsletters appear below; for older issues, please email a request to globaltaxpublications@deloitte.com.

8 January 2016

Featured Articles
- French finance laws adopted
- Italy’s stability law for 2016 includes CbC reporting requirement

Austria: Special tax regime available for resident athletes

Belgium: Country blacklists updated

Chile: New measures proposed to amend 2014 tax reform

European Union: Directive on information exchange on cross-border tax rulings adopted

United States: President signs extenders package

In brief: News in brief from China, the EU, Mauritius, the OECD and Oman.

BEPS corner: Updates on developments in the OECD’s base erosion and profit shifting initiative, including developments from Australia, the EU, France, Italy, the UK and the US.

Global tax alerts

  • Argentina: Foreign exchange control restrictions eased
  • Brazil: Netherlands holding companies re-included on “grey list” of privileged tax regimes
  • United Kingdom: Anti-hybrid legislation included in finance bill for 2016
  •  United States: US issues country-by-country reporting regulations.
8 January 2016

Archive

11 December 2015
China enhances super deduction for R&D expenses

27 November 2015
Overview of Thailand’s new IHQ/ITC regime

13 November 2015
Rulings clarify scope of FTS income under India’s tax treaties with the UK and the US

23 October 2015
Update on potential introduction of VAT in GCC countries

9 October 2015
Final OECD BEPS reports released: An overall perspective

25 September 2015
Australian government introduces bill to combat multinational tax avoidance

11 September 2015
Turkey’s approach to BEPS

21 August 2015
China’s SAT issues guidance on tax administration of enterprise reorganisations

24 July 2015
Japan’s tax authorities clarify new JCT rules on digital services

26 June 2015
Practical tax considerations for service providers operating in the JPDA

12 June 2015
International financial center jurisdictions face challenges in responding to BEPS

22 May 2015
Swiss Supreme Court rules on treaty beneficial ownership in connection with derivative transactions

8 May 2015
Chile’s new rules on taxation of foreign passive income

24 April 2015
Improving the Nigerian tax treaty network may facilitate foreign direct investment

10 April 2015
 
United Kingdom diverted profits tax now in effect

27 March 2015
Overview of requirements to obtain benefits under Croatia’s tax treaties and EU directives

13 March 2015
India budget 2015 presented

27 February 2015
Patent box regime included in package of Italian tax law changes

13 February 2015
French finance laws adopted, including tax measures

23 January 2015
French finance laws adopted, including tax measures

9 January 2015
Luxembourg revises tax ruling practice, transfer pricing rules

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