World Tax Advisor

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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.

23 August 2019

Featured Articles

  • Draft law to implement ATAD 2 in Luxembourg released
     

Barbados

  • Policy notes give effect to certain tax measures from budget

Brazil

  • Deductibility of certain royalty payments to foreign shareholders clarified

European Union

  • Finland SAC refers case involving Luxembourg SICAV to CJEU

Hong Kong 

  • IRD issues guidance on application of PE profit attribution rules

India

  • ITAT rules reimbursed salary costs of seconded employee are not FTS

Ireland

  • Feedback statement published on consultation on ATAD anti-hybrid provisions

Italy

  • Implementing measures issued for transmission of data by online marketplaces

Trinidad and Tobago

  • Tax amnesty available for various direct and indirect taxes

United States

  • Tax implications of US site or services PEs of Chinese companies
  • Impact of foreign tax credits on base erosion minimum tax amount
     

Tax treaty round up

  • Recent developments with respect to the following tax treaties: Croatia-Japan, Egypt-Uzbekistan and Kosovo-Luxembourg.
23 August 2019

Archive

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

29 March 2019
Austria introduces comprehensive CFC regime

22 March 2019
Spain and UK sign tax agreement on Gibraltar

15 March 2019
Luxembourg releases draft budget law for 2019

8 March 2019
CJEU interprets concept of beneficial ownership in EU directives

1 March 2019
Singapore’s Budget 2019 includes extension of certain tax incentives

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