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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.

19 April 2019

Featured Articles

  • Pakistan’s 2019 supplementary finance act includes beneficial measures
     

Brazil

  • Tax reform proposed to eliminate various taxes and introduce “unified VAT”

European Union

  • EU agrees further extension for Brexit

Germany

  • Domestic royalty WHT will not be applied to cross-border payments for online ads

Greece

  • List of jurisdictions with preferential tax regimes for FY 2018 published

Israel

  • Supreme Court rules application of CFC rules cannot be considered on group basis

Italy

  • Clarifications provided on proof of intra-EU transport of goods
  • Clarifications provided on VAT treatment of payments via electronic money

Japan

  • 2019 tax reform measures enacted

Taiwan

  • Corporate income tax implications on re-domiciliation of foreign subsidiary clarified

United States

  • Congressional taxwriting leaders reject unilateral digital services taxes
19 April 2019

Archive

12 April 2019
Australian Full Federal Court decision affects private investment funds

5 April 2019
European Commission concludes element of UK CFC rules constitutes illegal state aid

29 March 2019
Austria introduces comprehensive CFC regime

22 March 2019
Spain and UK sign tax agreement on Gibraltar

15 March 2019
Luxembourg releases draft budget law for 2019

8 March 2019
CJEU interprets concept of beneficial ownership in EU directives

1 March 2019
Singapore’s Budget 2019 includes extension of certain tax incentives

22 February 2019
Changes to Malaysia’s incentive regimes include modifications in line with BEPS action 5

15 February 2019
New and amended Barbados legislation includes introduction of economic substance test

8 February 2019
Income tax regulations updated to implement significant tax changes in Peru

1 February 2019
Spain’s budget bill would limit participation exemption, introduce corporate minimum tax

25 January 2019
Mexico’s tax authorities issue rules for tax offsets and incentives for taxpayers in northern border region

18 January 2019
Italy’s 2019 budget law introduces new digital services tax

11 January 2019
French finance law for 2019 implements ATAD 1 measures, changes tax consolidation rules

21 December 2018
Saudi Arabia releases draft transfer pricing regulations

14 December 2018
New Luxembourg government coalition agreement includes CIT rate reduction, other tax measures

7 December 2018
Barbados IBC and ISRL regimes to be abolished and no new licenses to be granted

30 November 2018
Colombia’s 2019 finance bill proposes significant tax reforms

23 November 2018
Switzerland’s FTA announces no new principal company, finance branch rulings as from 1 January 2019

16 November 2018
Finland proposes changes to CFC rules based on EU ATAD

9 November 2018
Minister of Finance issues decree on exit tax consequences where Germany’s taxing rights are restricted

2 November 2018
UK Budget 2018 includes new digital services tax

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