World Tax Advisor

News

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.

Subscribe to receive World Tax Advisor directly via email.

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

13 September 2019

Featured Articles

  • Australian Federal Court agrees with taxpayer in transfer pricing case
     

Czech Republic

  • Eligibility for investment incentives limited

European Union

  • CJEU AG opines on refund of dividend WHT to nonresident FIIs

Ireland

  • Department of Finance issues draft transfer pricing legislation

Japan

  • Transfer pricing law amended and interpretative material issued

New Zealand

  • What's in the Tax Policy Work Programme?

OECD

  • Tax policy reforms 2019 report released

Sweden

  • Economic employer concept proposed to apply as from 1 January 2021

United States

  • IRS issues proposed regulations regarding income recognition and advance payments
13 September 2019

Archive

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

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

Did you find this useful?