World Tax Advisor


World Tax Advisor

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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

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World Tax Advisor: 12 September 2014

Featured Articles
- French tax authorities issue final guidelines on anti-hybrid rule
- India’s Delhi High Court clarifies tax consequences of indirect share transfers

Albania: Transfer pricing rules introduced

China: Voluntary disclosure program introduced in China (Shanghai) Pilot Free Trade Zone

Germany: New requirements for PLPAs may require action before year end

Germany: Legislation to implement EU VAT package adopted

Indonesia: Tax audit targets announced

Spain: Government amends corporate tax reform proposal

In brief: News in brief from Albania, Belgium, France, Indonesia, the OECD, Ukraine, the UK and Vietnam.

Global Tax Alerts

- Chile: Amended tax reform bill approved by Senate
- United States: PFIC Reporting Relief for Mark-to-Market Investments

12 September 2014


22 August 2014
New income tax treaties in Peru create opportunities for holding structure planning

25 July 2014
Irish Revenue issues statement of practice on foreign branch double taxation relief

27 June 2014
US FATCA effective date is just around the corner

13 June 2014
Malaysia parliament approves Goods and Services Tax

23 May 2014
Finnish government publishes action plan to combat international tax avoidance

9 May 2014
CJEU decision may allow for tax refund claims by non-EU/EEA investment funds

25 April 2014
Russia’s “de-offshoring” policy may affect foreign and domestic businesses

11 April 2014

Hong Kong’s new Companies Ordinance introduces court-free amalgamations

28 March 2014

OECD releases discussion drafts on hybrid mismatches

14 March 2014
Chile expands scope of foreign tax credit and mandates electronic billing

28 February 2014
New Curaҫao export regime targets financial sector

14 February 2014
OECD releases discussion draft on transfer pricing documentation and country-by-country reporting

24 January 2014
French Finance Law now in effect

10 January 2014
New decree and rules may ease effects of Mexican tax reform on maquiladora industry

13 December 2013
Changes to Mexico’s maquiladora regime under the 2013 tax reform

22 November 2013
German BFH rules that dividends paid to US S Corp qualify for reduced withholding tax rate under treaty

8 November 2013
Mauritius tightens substance requirements for GBL1 entities

25 October 2013
China SAT issues guidance on Hong Kong tax residence under tax arrangement with Hong Kong

11 October 2013
China (Shanghai) Pilot Free Trade Zone opens for business

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