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World Tax Advisor
A world of news with tax@hand.
World Tax Advisor presents tax news, commentary and insights from around the world, including a once-monthly tax treaty update, written by professionals of the member firms of Deloitte and focusing on analyses of cross-border tax developments that reflect the dynamic business environment faced by multinationals. This weekly newsletter links readers directly to top stories reported on Deloitte tax@hand, Deloitte’s global tax news and information resource for tax and business professionals.
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12 April 2019
Featured Articles
- Australian Full Federal Court decision affects private investment funds
European Union
- CJEU finds certain sale and leaseback transactions are outside scope of VAT
Germany
- BFH rules on trade tax exemption for partner in real estate managing partnership
- BFH rules merger gain is tax exempt in upstream merger in fiscal unity cases
Nigeria
- FIRS releases guidelines on mutual agreement procedure
OECD
- Expansion of ICAP pilot announced at Forum on Tax Administration meeting
Panama
- Tax fraud criminalized
United Kingdom
- Guidance issued on social security contributions in event of a no-deal Brexit
- Further extension to 13th Directive claims deadline for US businesses
12 April 2019
Archive
5 April 2019
European Commission concludes element of UK CFC rules constitutes illegal state aid
29 March 2019
Austria introduces comprehensive CFC regime
22 March 2019
Spain and UK sign tax agreement on Gibraltar
15 March 2019
Luxembourg releases draft budget law for 2019
8 March 2019
CJEU interprets concept of beneficial ownership in EU directives
1 March 2019
Singapore’s Budget 2019 includes extension of certain tax incentives
22 February 2019
Changes to Malaysia’s incentive regimes include modifications in line with BEPS action 5
15 February 2019
New and amended Barbados legislation includes introduction of economic substance test
8 February 2019
Income tax regulations updated to implement significant tax changes in Peru
1 February 2019
Spain’s budget bill would limit participation exemption, introduce corporate minimum tax
25 January 2019
Mexico’s tax authorities issue rules for tax offsets and incentives for taxpayers in northern border region
18 January 2019
Italy’s 2019 budget law introduces new digital services tax
11 January 2019
French finance law for 2019 implements ATAD 1 measures, changes tax consolidation rules
21 December 2018
Saudi Arabia releases draft transfer pricing regulations
14 December 2018
New Luxembourg government coalition agreement includes CIT rate reduction, other tax measures
7 December 2018
Barbados IBC and ISRL regimes to be abolished and no new licenses to be granted
30 November 2018
Colombia’s 2019 finance bill proposes significant tax reforms
23 November 2018
Switzerland’s FTA announces no new principal company, finance branch rulings as from 1 January 2019
16 November 2018
Finland proposes changes to CFC rules based on EU ATAD
9 November 2018
Minister of Finance issues decree on exit tax consequences where Germany’s taxing rights are restricted
2 November 2018
UK Budget 2018 includes new digital services tax
