World Tax Advisor

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World Tax Advisor

Connecting you globally.

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.

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

22 September 2017

Featured Articles

  • Swiss Federal Council releases new package of corporate tax reforms

Chile

  • Measures proposed to implement BEPS actions, CRS

Denmark

  • Tax authorities rule PE created by home office of sales representative

Finland

  • Changes proposed to withholding tax treatment of dividends paid on nominee-registered shares

Greece

  • Guidance issued on application of MAP under EU arbitration convention

Japan

  • Tax treaty with Estonia contains BEPS-related provisions

Netherlands

  • Legislative proposal released to revise scope of domestic dividend withholding tax

Spain

  • New form approved for reporting related party and tax haven transactions

In brief: News in brief from Australia, Brazil, India, Korea, Mexico, Thailand, the UK and the US.

BEPS corner: Updates on developments in the OECD BEPS initiative, including developments from Chile, Estonia, the EU, Germany, Ireland, Japan, the OECD and Switzerland.

Tax treaty round up: Tax treaty developments in Belgium, Denmark, Ecuador, Estonia, Hong Kong, Japan, Malaysia, Mexico, Nigeria, Portugal, Russia, Saudi Arabia, South Africa, Switzerland, Ukraine and the US.

Global Tax Alerts

  • European Union: CJEU rules on French denial of WHT exemption on dividends paid to EU parent controlled by non-EU company
  • OECD: OECD releases additional implementation guidance on CbC reporting and appropriate use of information in CbC reports
22 September 2017

Archive

8 September 2017
Malaysia’s principal hub incentive guidelines revised

18 August 2017
Luxembourg publishes new BEPS-compliant draft of IP regime

21 July 2017
UK’s new Finance Bill to re-introduce previously omitted measures

23 June 2017
CRS rules apply in China as from 1 July 2017

9 June 2017
Japan’s CFC rules tightened in line with BEPS action 3

26 May 2017
Netherlands to redefine scope of dividend withholding tax act

12 May 2017
Australian government wins landmark transfer pricing case on debt financing

28 April 2017
Azerbaijan tax reform includes new transfer pricing and anti-avoidance rules

14 April 2017
Changes to Vietnam’s transfer pricing rules bring the rules in line with BEPS actions

24 March 2017
Oman makes wide-ranging changes to tax law

10 March 2017
South Africa’s 2017 budget includes overall commitment to BEPS project

24 February 2017
India proposes restriction on deductibility of interest

10 February 2017
Measures in India’s budget 2017 affect nonresidents

27 January 2017
Colombia enacts extensive tax reform

13 January 2017
Practical aspects of tax registration by digital services providers under Russia’s new VAT rules

16 December 2016
UK releases draft legislation on rules restricting deductibility of corporate interest expense

25 November 2016
Papua New Guinea taxation of resources/non-resources sectors harmonized, CbC reporting introduced

11 November 2016
Cyprus amends IP regime to introduce OECD nexus approach

28 October 2016
France’s abolition of surtax exemption on tax-consolidated group distributions will not apply retroactively

14 October 2016
European Commission state aid investigation of Gibraltar tax rulings extended

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