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.

May 20, 2022

Featured Articles

  • European Commission proposes directive to address tax-induced debt-equity bias
     

Australia

  • Residential property acquisitions contravene inbound foreign investment rules

El Salvador

  • Importance of timely presentation of transfer pricing studies to tax auditors

European Union

  • CJEU rules French dividend tax scheme with advance tax payments incompatible with PSD

Germany

  • MOF publishes final decree on income tax treatment of virtual currencies

Guernsey

  • Key considerations around economic substance and associated tax filings

Hong Kong SAR

  • Profits from interposed Hong Kong trading business not taxable

India

  • Notifications grant tax relief for income from foreign retirement benefit accounts

United States

  • Overview of proposed amendments to qualified intermediary withholding agreements
May 20, 2022

Archive

May 13, 2022
Letter from bipartisan group of US House taxwriters details taxpayer concerns about foreign tax credit regulations

May 6, 2022
United Arab Emirates Ministry of Finance launches public consultation on corporate tax regime

April 29, 2022
German Ministry of Finance confirms tax-free treatment of capital repayments from non-EU subsidiaries

April 22, 2022
Canada 2022-2023 federal budget highlights

April 8, 2022
Australia proposes extension of patent box to agricultural and low emissions technology sectors

April 1, 2022
US fiscal year 2023 budget plan continues White House focus on corporate, high wealth tax hikes

March 25, 2022
Canadian draft legislation released on limiting deductibility of interest and financing expenses

March 18, 2022
OECD announces release of commentary on Pillar Two model rules for global minimum tax

March 11, 2022
Annual filing of CbC reports required by certain multinational enterprises in Barbados

March 4, 2022
Hong Kong’s Financial Secretary delivers 2022-23 budget speech

February 25, 2022
France and Denmark sign new tax treaty

February 18, 2022
Patent box legislation introduced into Australian parliament

February 11, 2022
Transfer of tax attributes may be limited in case of indirect changes of ownership of Italian companies

February 4, 2022
Italian 2022 budget law enacted, including modifications to tax incentives

January 28, 2022
Italian 2022 budget law enacted, including modifications to tax incentives

January 21, 2022
Ukrainian tax code amendments affect broad range of taxes

January 14, 2022
OECD inclusive framework publishes Pillar Two global minimum tax model rules

December 17, 2021
Three innovation tax incentives introduced in France’s 2022 draft finance bill

December 10, 2021
Consultations and calls for evidence on UK tax administration, policy areas published

December 3, 2021
Germany’s new government publishes draft coalition agreement including broad tax policy goals

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