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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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April 2, 2021

Featured Articles

  • Inland Revenue Authority of Singapore issues transfer pricing guidance on centralized activities in MNE groups
     

Czech Republic

  • 2021 tax package under review by Constitutional Court

El Salvador

  • Calculation of special contribution by large taxpayers for fiscal year 2020

European Union

  • CJEU rules that Portuguese taxation of individual capital gains is contrary to EU law

Germany

  • Corporate law change could affect validity of profit and loss transfer agreements
  • MOF publishes decree expanding substance-based exception to CFC rules

Hong Kong

  • Proposed foreign tax deduction regime provides relief to tax residents and branches

India

  • AAR rules on taxability of offshore supply, design services under composite contract

OECD

  • Country profiles published for 30 jurisdictions applying arbitration under MLI

Oman

  • New Economic Stimulus Plan includes extensive tax and other incentives

Qatar

  • GTA requires entities owned by resident individuals to file income tax returns

United Kingdom

  • Further tax policy announcements made and new consultations issued on “Tax Day”

United States

  • “American Jobs Plan” includes significant corporate tax hikes
April 2, 2021

Archive

March 26, 2021
India’s Supreme Court rules payments to nonresidents for imported software are not royalties

March 19, 2021
CJEU confirms VAT on intraentity supplies across EU member states if VAT group exists

12 March 2021
Key measures from UK Spring Budget 2021 for non-UK owned groups

5 March 2021
CJEU upholds French tax credit calculation

26 February 2021
Clarification needed from Mexico’s tax authorities on deductibility of expenses relating to telework

19 February 2021
German MOF publishes decree on extraterritorial taxation of royalties and IP transfers

12 February 2021
Overview of updated transfer pricing administrative guidance from German tax authorities

5 February 2021
Spain’s 2021 budget law includes measures affecting companies, individuals, and nonresidents

29 January 2021
OECD issues updated guidance on the tax treaty implications of the COVID-19 pandemic

22 January 2021
Luxembourg tax authorities release guidance on interest limitation rules

15 January 2021
Peru’s new law introduces modified tax incentives for agricultural sector

8 January 2021
OECD guidance on transfer pricing implications of COVID-19 pandemic released

18 December 2020
French tax authorities publish final version of DAC 6 guidelines

11 December 2020
Australian Taxation Office releases updated guidance on advance pricing arrangements

4 December 2020
Malaysia: Finance Bill 2020 includes various tax measures beyond those in 2021 budget speech

20 November 2020
Regional Comprehensive Economic Partnership agreement signed

13 November 2020
Australian taxpayer wins transfer pricing case in Full Federal Court decision

6 November 2020
Spain enacts digital services tax

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