World Tax Advisor


World Tax Advisor

Connecting you globally.

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.

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Recent newsletters appear below; for older issues, please email a request to

11 May 2018

Featured Articles

  • Luxembourg parliament considering introduction of VAT group regime


  • Decree clarifies VAT collection on services provided by nonresidents


  • Draft bill includes measures to transpose EU ATAD into domestic law

Caribbean and Bermuda countries

  • First CRS reports due in 2018 for non-early adopter jurisdictions

Costa Rica

  • Tax reform proposal would replace GST with VAT and tax capital income


  • Tax authorities to examine transactions with jurisdictions on EU list of noncooperative countries


  • Transfer pricing information reporting form modified

United States

  • Administration delays tariffs on steel and aluminum

In brief: News in brief from Australia, China, Colombia, Hong Kong, Ireland, Italy, Malaysia, Malta, New Zealand, the OECD, Spain and the UK.

Global Tax Alerts

  • OECD: Additional guidance released on attribution of profits to permanent establishments
11 May 2018


27 April 2018
New Luxembourg-France tax treaty aligned with 2017 OECD model

13 April 2018
European Commission proposes tax on digital services, structural changes to PE rules

23 March 2018
OECD issues interim report on tax challenges arising from digitalization

9 March 2018
CJEU rules aspects of Dutch fiscal unity regime violate EU law

23 February 2018
China’s SAT publishes new rules on beneficial owners

9 February 2018
South Africa’s anti-dividend stripping rules broadened

26 January 2018
Chinese authorities announce deferral of dividend withholding tax for foreign investors

12 January 2018
Belgium enacts corporate tax reform measures in phased approach

15 December 2017
Mexico launches special economic zones

24 November 2017
French amended finance law and bill for 2017 contain measures affecting companies

10 November 2017
US government unveils details of proposed tax reform bill

27 October 2017
Luxembourg’s draft 2018 budget law presented to parliament

13 October 2017
French constitutional court rules 3% surtax on dividends is unconstitutional

22 September 2017
Swiss Federal Council releases new package of corporate tax reforms

8 September 2017
Malaysia’s principal hub incentive guidelines revised

18 August 2017
Luxembourg publishes new BEPS-compliant draft of IP regime

21 July 2017
UK’s new Finance Bill to re-introduce previously omitted measures

23 June 2017
CRS rules apply in China as from 1 July 2017

9 June 2017
Japan’s CFC rules tightened in line with BEPS action 3

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