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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 globaltaxpublications@deloitte.com.

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World Tax Advisor: 26 September 2014

Featured Articles
- OECD releases first set of BEPS deliverables
- CJEU rules on VAT grouping, branches and overseas head offices

Australia: Tax agreements bill relating to Switzerland treaty passed by both houses of parliament

Brazil: New regulations released on transition tax regime

Chile: Tax reform may require action before year end to avoid loss of opportunities

France: New protocol to treaty with Luxembourg addresses taxation of gains on shares in real estate companies

Luxembourg: New treaty signed with Croatia

Mexico: Hydrocarbons Revenue Law in force

Netherlands: 2015 tax plan presented to parliament

Russia: “Beneficial owner” concept may be introduced

In brief: News in brief from Australia, Belgium and New Zealand.

Tax treaty round up: Tax treaty developments in Australia, Bulgaria, Colombia, Croatia, Cyprus, Czech Republic, Estonia, France, Germany, India, Indonesia, Israel, Japan, Luxembourg, Norway, the OECD, Saudi Arabia, Singapore, Sweden, Switzerland, the US, Venezuela and Vietnam.

Global Tax Alerts

- France: France Publishes New Transfer Pricing Documentation Form

- OECD: OECD Release on Transfer Pricing Documentation: The New Global Standard

- OECD: OECD Chapter I Release: Important Guidance on Location-Specific Advantages and Passive Association

- OECD: OECD Release on Intangibles: Many Issues Unanswered

- Switzerland: Draft legislation on Corporate Tax Reform III published

- United States: Schumer Anti-Inversion Bill

- United States: OECD Releases the BEPS Project 2014 Deliverables

- United States: Treasury Anti-Inversion Notice

26 September 2014

Archive

12 September 2014
French tax authorities issue final guidelines on anti-hybrid rule

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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