World Tax Advisor

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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.

28 June 2019

Featured Articles

  • Japan’s enhanced earnings stripping rules align with action 4 of BEPS project
     

Brazil

  • Tax treaty signed with Uruguay

European Union

  • CJEU rules on applicable social security system for activities performed outside EU

Germany

  • BFH asks CJEU to rule on scope of VAT exemption for commercial education services

India

  • GST Council recommends further extension of GST return filing deadline for 2017-18

Italy

  • Supreme Court rules on tax residence of holding company

Malaysia

  • Update on implementation of service tax on imported digital services

OECD

  • MLI matching database expanded, more countries sign/deposit ratification instruments

United States

  • Ninth Circuit Court of Appeals reverses Tax Court in Altera
  • New regulations addressing GILTI issues, foreign tax credits, section 245A summarized
  • Joint Committee on Taxation releases overview of Qualified Opportunity Zones

Tax treaty round up

  • Tax treaty developments in Austria, Brazil, Greece, Hong Kong, Ireland, Netherlands, Poland, Russia, Singapore, Sweden, Switzerland, Turkey, Ukraine and Uruguay.
28 June 2019

Archive

21 June 2019
New Zealand outlines its proposal for a digital services tax

14 June 2019
German BFH clarifies taxation of carried interest from certain fund structures

7 June 2019
OECD releases program of work on tax challenges arising from digitalization of the economy

31 May 2019
Hong Kong IRD issues guidance on tax deduction for R&D expenditures

24 May 2019
Swiss voters approve corporate tax reform bill

17 May 2019
Draft bill addresses Austria’s taxation of digital economy

10 May 2019
“Users” may be basis for attribution of profits to Indian digital PE

3 May 2019
Singapore tax authorities to publish summarized advance rulings

26 April 2019
India’s High Court clarifies that APAs, MAP agreements may have persuasive value

19 April 2019
Pakistan’s 2019 supplementary finance act includes beneficial measures

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

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