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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 globaltaxpublications@deloitte.com.

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World Tax Advisor: 9 May 2014

Featured Articles
- CJEU decision may allow for tax refund claims by non-EU/EEA investment funds

Brazil: Guidance issued on tax treatment of bitcoins

Brazil: Court rules tax treaty provisions prevail over application of domestic CFC rules

Chile: Carbon tax to be introduced

European Union: Changes proposed to parent-subsidiary directive to tackle tax avoidance

Germany: BFH questions constitutionality of interest deduction limitation rule

Japan: Consumption tax rate increased

Mexico: Supreme Court rules on expense sharing agreements with nonresidents

Mexico: Deadlines approaching for maquiladoras and companies operating under customs regimes

Taiwan: Ruling issued on tax treatment of bargain purchase gains under IFRS

In brief: News in brief from Australia, Chile, China, Mexico and the OECD.

Global Tax Alerts

- Canada: FCA limits scope of foreign affiliate anti-avoidance rule in “Lehigh”
- Greece: Greece Provides Guidance on Transfer Pricing Rules
- Norway: MOF issues exceptions to interest deduction limitation rules
- United States: Cross-Border Triangular Reorganizations Notice

9 May 2014

Archive

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

27 September 2013
New Greek tax code strengthens thin cap rules, introduces CFC rules

13 September 2013
Germany publishes draft decree on attribution of profits to a PE

23 August 2013
Pressure mounts for nonresidents to file Indian tax returns

26 July 2013
Belgian tax authorities issue guidance on refunds of dividend withholding tax to nonresident entities

28 June 2013
Implementing the VAT reform in China: Evolving challenges of a single VAT system

14 June 2013
Environmental taxes in the EU on the rise

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