World Tax Advisor

Subscribe to receive World Tax Advisor directly via email.

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

May 17, 2024

Featured Articles

• Australian Federal Budget 2024-25: Tax developments for business

Argentina

• Repatriation of profits and dividends to nonresidents permitted but subject to PAIS

European Union

• EU agrees on “FASTER” directive on withholding tax relief procedures
• EU member states fail to reach agreement on VAT in the Digital Age proposal

Norway

• Tax authorities provide updates at annual transfer pricing seminar

Saudi Arabia

• RETT implementing regulations amended

United Kingdom

• Tax authorities publish additional guidance on plant and machinery allowances claims

United States

• IRS issues updated list of automatic changes
• Section 355 transactions: IRS issues updated private letter ruling procedures

Archive

May 10, 2024
Belgian parliament adopts new Pillar Two law

May 3, 2024
OECD Pillar Two: Consolidated commentary published

April 26, 2024
US proposed regulations on corporate stock buyback excise tax released

April 19, 2024
Canada’s 2024 federal budget highlights

April 12, 2024
Greek parliament passes law implementing Pillar Two rules

April 5, 2024
Luxembourg Pillar Two law: Tax disclosure requirements

March 29, 2024
Australian Pillar Two exposure draft legislation released

March 22, 2024
Tax proposals in South Africa’s Budget 2024/25 include implementation of global minimum tax

March 15, 2024
Corporate, high-wealth tax increases included in US fiscal year 2025 budget blueprint

March 8, 2024
Key measures for foreign owned groups in UK Spring Budget 2024

March 1, 2024
OECD Pillar One Amount B methodology optional for countries under newly released guidance

February 23, 2024
OECD Pillar One: Report issued on Amount B, simplification of transfer pricing rules

February 16, 2024
Hong Kong SAR Inland Revenue Department publishes advance ruling and updated guidance on family office tax concession

February 09, 2024
New Norwegian transfer pricing reporting requirements for corporate income tax returns

February 02, 2024
Highlights of key Czech Republic tax changes effective for 2024, including tax rate changes

January 26, 2024
Australian Commissioner of Taxation issues new draft ruling in respect of software distribution models

January 19, 2024
US notice addresses treatment of section 961(c) basis adjustments

January 12, 2024
Italian legislative decree containing international tax reform measures is in force

December 22, 2023
OECD Pillar Two: Further guidance

December 15, 2023
Hong Kong SAR’s IRD updates guidance on court-free amalgamations and transfers of assets without sale

December 08, 2023
Tax highlights of Malaysia’s Budget 2024 and Finance (No. 2) Bill 2023

December 01, 2023
Tax highlights of Canada’s 2023 Fall Economic Statement