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 firstname.lastname@example.org.
22 May 2015
- Swiss Supreme Court rules on treaty beneficial ownership in connection with derivative transactions
- OECD releases revised discussion draft on definition of permanent establishment
Belgium: Foreign account reporting required for individuals
Canada: Relief proposed from nonresident employer payroll withholding obligations
China: Tax audit plans for 2015 announced
Colombia: Withholding tax rates clarified on payments abroad
European Union: European Commission unveils plans for digital single market
Germany: Parliament recommends codification of 5% addback of dividends for trade tax purposes in tax group situations
Netherlands: Bank tax treaty with the UK in effect
In brief: News in brief from China, Greece, India, Switzerland and Turkey.
Tax treaty round up: Tax treaty developments in Argentina, Austria, Chile, Croatia, Czech Republic, France, Germany, Hungary, Iceland, Indonesia, Ireland, Malaysia, Netherlands, Portugal, Saudi Arabia, Sweden, Thailand, the UK and the US.
Global Tax Alerts
- Australia: Draft diverted profits legislation to be released/GST to be extended
- Australia: 2015-16 federal budget: What does it mean for multinationals?
- OECD: OECD releases draft guidance on cost contribution arrangements
- United States: OECD releases revised discussion draft on BEPS action 7 – Preventing artificial avoidance of PE status