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.

21 July 2017

Featured Articles

  • UK’s new Finance Bill to re-introduce previously omitted measures

Australia

  • GST on foreign suppliers of low value goods delayed

Belarus

  • Penalty waiver granted for failure to withhold from website fees

Italy

  • Final legislation includes new NID rules and reduced penalties for PEs

OECD

  • Draft of 2017 update to model tax treaty released

Poland

  • Five countries provisionally removed from harmful tax practices list

Singapore

  • IRAS clarifies use of cost plus method by related party service companies

Sweden

  • Consultation launched on proposal to restrict deduction of interest expense

In brief: News in brief from Austria, Barbados, Cyprus, Czech Republic, Egypt, Estonia, EU, France, Gibraltar, India, Italy, Netherlands and the US.

BEPS corner: Updates on developments in the OECD BEPS initiative, including developments from Germany, Hungary, Italy, Netherlands, the OECD, Sweden and the US.

Tax treaty round up: Tax treaty developments in India, Indonesia, Japan, Latvia, Lithuania, Mauritius, Mexico, Netherlands, the OECD, Portugal, Spain and the UK.

Global Tax Alerts

  • OECD: OECD releases new edition of transfer pricing guidelines
  • OECD: OECD releases new discussion draft on attribution of profits to PEs
  • OECD: OECD releases third discussion draft on transactional profit splits
  • United States: IRS launches country-by-country reporting web pages
  • United States: Tax Court declines to follow Rev. Rul. 91-32
21 July 2017

Archive

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

23 September 2016
Egypt introduces new VAT law

9 September 2016
Belgian government plans replacement for patent income deduction

19 August 2016
Georgia to move to distributed profit tax system

22 July 2016
Direct and indirect tax implications of Brexit

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