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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.

22 November 2019

Featured Articles

  • CJEU rules German WHT on dividends to nonresident pension funds violates EU law
  • AG of the CJEU opines on independent EU subsidiary as VAT fixed establishment of non-EU parent
     

Australia

  • Tax Avoidance Taskforce focuses on private groups

Austria

  • Parliament approves 5% digital services tax, other changes

Ecuador

  • National Assembly rejects draft bill including significant tax measures

Italy

  • New rules introduced for self-determination of taxable income under patent box regime

Mexico

  • Final 2020 tax reform package approved by Senate

OECD

  • Public comments published on unified approach to tax challenges of digitalization
  • Summary of key points of additional implementation guidance on CbC reporting

United Kingdom

  • Corporation tax rate reduction as from 1 April 2020 now unlikely

Tax treaty round up

  • Recent developments with respect to the following tax treaties: Botswana-Czech Republic, Brazil-United Arab Emirates, Cyprus-Egypt, Israel-Serbia, Israel-United Kingdom, Japan-Peru and Kuwait-Switzerland.
22 November 2019

Archive

15 November 2019
OECD releases public consultation document on global anti-base erosion proposal

8 November 2019
New Zealand introduces mandatory online BEPS disclosure forms

1 November 2019
Ecuadorian president submits bill with significant tax measures to National Assembly

25 October 2019
Budget 2020 includes measures to promote investment and support SMEs

18 October 2019
British Virgin Islands publishes economic substance rules

11 October 2019
OECD Secretariat issues proposal for unified approach to certain tax challenges of digitalization

4 October 2019
France’s 2020 finance bill contains measures on corporate tax rate reduction

27 September 2019
EU General Court rules in state aid cases on transfer pricing rulings

20 September 2019
Mexican budget proposals for 2020 include comprehensive tax reform measures

13 September 2019
Australian Federal Court agrees with taxpayer in transfer pricing case

6 September 2019
Australian tax authorities publish draft practical guidance on arm’s length debt test

23 August 2019
Draft law to implement ATAD 2 in Luxembourg released

9 August 2019
Urgent measures for economic growth transposed into Italian law

26 July 2019
French parliament approves legislation creating digital services tax

12 July 2019
Australian Taxation Office rules that transfer pricing provisions override debt-equity rules

28 June 2019
Japan’s enhanced earnings stripping rules align with action 4 of BEPS project

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

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