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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: 28 February 2014

Featured Articles
- New Curaҫao export regime targets financial sector

Belgium: New treaty with China in effect

Germany: BFH refers treaty override provision issue to Federal Constitutional Court

Hong Kong: 2014/15 budget announced

India: Interim budget announced

India: Court rules back office operations do not create PE

Isle of Man: Five-year rule placed on “tax cap”

Singapore: Highlights of 2014 budget

In brief: News in brief from Belgium, Chile, the EU, Namibia, the OECD, Puerto Rico, and the UK.

Tax treaty round up: Tax treaty developments in Belgium, China, Greece, India, Malta, Mexico, Netherlands, New Zealand, Peru, Philippines, Poland, Singapore, South Africa, the UK, and the US.

Global Tax Alerts

- Brazil: New position adopted on tax treatment of payments for technical services without transfer of technology
- Canada: 2014 budget includes inbound financing and anti-treaty shopping measures
- Netherlands: Supreme court confirms treatment of hybrid instruments for participation exemption purposes
- Switzerland: SFTA updates guidelines for taxation of principal companies

28 February 2014

Archive

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

24 May 2013
Singapore commits to strengthening international cooperation framework

10 May 2013
Supreme Court rules on set off of losses incurred on sale of Mexican shares

26 April 2013
Brazil’s reform of tax on interstate transactions underway

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