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.

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22 May 2015

Featured Articles
- 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- OECD: OECD releases draft guidance on cost contribution arrangements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