News
Global Tax Alerts
Updates on tax developments affecting cross-border business.
Recent alerts and an archive of alerts from the previous 12 months appear below; for older issues, please email a request to globaltaxpublications@deloitte.com.
Recent alerts
Taiwan Tax Alert: 6 September 2017
MOF proposes tax reform that includes abolition of imputation system
United States Tax Alert: 9 August 2017
Notice 2017-42: Extended effective date for Section 871(m) withholding on dividends
United States Tax Alert: 2 August 2017
Notice 2017-36 delays application of Section 385 documentation regulations
United States Tax Alert: 18 July 2017
Tax Court declines to follow Rev. Rul. 91-32
Archive
OECD/United States Tax Alert: 23 June 2017
OECD releases new discussion draft on attribution of profits to PEs
BEPS Action 15: 68 jurisdictions sign MLI to modify bilateral tax treaties
European Union Tax Alert: 26 May 2017
ECOFIN agrees on new directive on tax dispute resolution mechanisms
BEPS action 8: Hard-to-value intangibles: Implementation guidance for tax administrations
European Union Tax Alert: 19 May 2017
CJEU rules Belgian "fairness tax" partly incompatible with EU law
European Union Tax Alert: 18 May 2017
CJEU rules French 3% dividend surtax on EU-source redistributions violates parent-subsidiary directive
Consultation document released on potential changes to interest deduction limitation rules
Iceland Tax Alert: 15 March 2017
Capital and currency controls lifted
United Kingdom Tax Alert: 8 March 2017
Impact of Spring Budget 2017 on foreign-owned groups
European Union Tax Alert: 24 February 2017
ECOFIN agrees to extend rules on hybrid mismatches: Anti-Tax Avoidance Directive 2
Switzerland Tax Alert: 12 February 2017
Voters reject proposed form of Corporate Tax Reform III
Germany Tax Alert: 25 January 2017
Bill to limit tax deductibility of royalty payments undergoing legislative process
United States Tax Alert: 17 January 2017
Anti-inversion guidance: Treasury finalizes expiring regulations and modifies “de minimis” exceptions
United States Tax Alert: 9 January 2017
Final PFIC regulations clarify indirect ownership issue, address Form 8621 annual reporting requirements
European Union Tax Alert: 2 January 2017
CJEU rules on Spanish state aid cases involving amortization of goodwill
France Tax Alert: 23 December 2016
Finance bill 2017 and amended finance bill 2016 passed
Italy Tax Alert: 23 December 2016
Budget law for 2017 passed
United States Tax Alert: 20 December 2016
Final regulations address new reporting obligations for foreign-owned domestic disregarded entities
United States Tax Alert: 20 December 2016
Final section 367(a)/(d) regulations retroactively prevent tax-free outbound transfers of foreign goodwill and going concern value
United States Tax Alert: 14 December 2016
New Section 987 regulations: key considerations and observations
United States Tax Alert: 12 December 2016
Temporary and Proposed Regulations Address Covered Asset Acquisitions under Section 901(m)
United States Tax Alert: 6 December 2016
Triangular Reorganizations Involving Foreign Corporations and Inbound Nonrecognition Transactions
Spain Tax Alert: 5 December 2016
Measures introduced to raise corporate income tax revenue and tackle VAT fraud
Australia Tax Alert: 2 December 2016
Draft legislation issued on diverted profits tax
OECD Tax Alert: 30 November 2016
BEPS action 15: Final text of multilateral instrument released
United Kingdom Tax Alert: 23 November 2016
Autumn Statement 2016 delivered
France Tax Alert: 19 November 2016
Scope of exemption from 3% surtax to be broadened
United States Tax Alert: 3 November 2016
Final and Proposed Subpart F Regulations Addressing Section 956 and the Active Rents and Royalties Exception
European Union Tax Alert: 3 November 2016
ATAD proposed to be broadened to address hybrid mismatches with third countries
European Union Tax Alert: 28 October 2016
EU Re-launches Common Consolidated Corporate Tax Base
United States Tax Alert: 14 October 2016
Final/Temporary Regulations Address Treatment of Certain Interests in Corporations as Stock or Indebtedness.
Norway Tax Alert: 6 October 2016
Financial activities tax proposed, along with reduction in corporate rate
Spain Tax Alert: 6 October 2016
Rules governing advance payment of corporate income tax modified
France Tax Alert: 5 October 2016
Exemption from surtax on distributions within tax-consolidated groups ruled unconstitutional