World Tax Advisor

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

6 December 2019

Featured Articles

  • Germany’s upper house of parliament adopts law that introduces R&D tax incentive
     

Australia

  • Hybrid mismatch guidance dealing with US GILTI rule released
  • Tax authorities confirm compliance approach for related party debt derivatives

China

  • STA issues new rules for claiming treaty benefits

European Union

  • Member states fail to agree on compromise proposal for public CbC reporting

Guernsey, Isle of Man, Jersey

  • Updated guidance on scope and application of economic substance legislation released

Japan

  • Tax authorities intensify audits of foreign digital service providers

Taiwan

  • Draft regulations released on undistributed surplus earnings

United States

  • Final and proposed BEAT regulations released
6 December 2019

Archive

22 November 2019
CJEU rules German WHT on dividends to nonresident pension funds violates EU law

15 November 2019
OECD releases public consultation document on global anti-base erosion proposal

8 November 2019
New Zealand introduces mandatory online BEPS disclosure forms

1 November 2019
Ecuadorian president submits bill with significant tax measures to National Assembly

25 October 2019
Budget 2020 includes measures to promote investment and support SMEs

18 October 2019
British Virgin Islands publishes economic substance rules

11 October 2019
OECD Secretariat issues proposal for unified approach to certain tax challenges of digitalization

4 October 2019
France’s 2020 finance bill contains measures on corporate tax rate reduction

27 September 2019
EU General Court rules in state aid cases on transfer pricing rulings

20 September 2019
Mexican budget proposals for 2020 include comprehensive tax reform measures

13 September 2019
Australian Federal Court agrees with taxpayer in transfer pricing case

6 September 2019
Australian tax authorities publish draft practical guidance on arm’s length debt test

23 August 2019
Draft law to implement ATAD 2 in Luxembourg released

9 August 2019
Urgent measures for economic growth transposed into Italian law

26 July 2019
French parliament approves legislation creating digital services tax

12 July 2019
Australian Taxation Office rules that transfer pricing provisions override debt-equity rules

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