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World Tax Advisor

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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.

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

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World Tax Advisor: 27 June 2014

Featured Articles
- US FATCA effective date is just around the corner

Brazil: Switzerland moved from black list to gray list status

Germany: BFH opinion provides no guidance on treatment of remaining liabilities in liquidation

India: AAR rules on tax treatment of sales promotion services

India: Retroactive amendments to tax law do not affect tax treaty definition of royalties

Italy: Changes to IRAP and withholding tax rates enacted

Korea: Tribunal rules on beneficial ownership and application of reduced treaty rates on dividends

Madeira: International Business Centre licensing period extended

Netherlands: BES islands to be included in new tax treaties

In brief: News in brief from the Bahamas, Belgium, China, the EU and the Netherlands.

Tax treaty round up: Tax treaty developments in Belgium, China, Croatia, Cyprus, Greece, Hungary, India, Ireland, Israel, Lithuania, Mexico, Poland, Saudi Arabia, Spain, Switzerland, Turkey and the US.

Global Tax Alerts

- European Union: CJEU rules Netherlands fiscal unity regime incompatible with EU law
- Luxembourg: Tax authorities issue guidance on use of foreign currency for tax purposes
- OECD: OECD BEPS Transfer Pricing Deliverables on Track for September G20 Review and Approval
- Sweden: Committee on corporate taxation proposes changes to corporate tax rules

27 June 2014

Archive

13 June 2014
Malaysia parliament approves Goods and Services Tax

23 May 2014
Finnish government publishes action plan to combat international tax avoidance

9 May 2014
CJEU decision may allow for tax refund claims by non-EU/EEA investment funds

25 April 2014
Russia’s “de-offshoring” policy may affect foreign and domestic businesses

11 April 2014

Hong Kong’s new Companies Ordinance introduces court-free amalgamations

28 March 2014

OECD releases discussion drafts on hybrid mismatches

14 March 2014
Chile expands scope of foreign tax credit and mandates electronic billing

28 February 2014
New Curaҫao export regime targets financial sector

14 February 2014
OECD releases discussion draft on transfer pricing documentation and country-by-country reporting

24 January 2014
French Finance Law now in effect

10 January 2014
New decree and rules may ease effects of Mexican tax reform on maquiladora industry

13 December 2013
Changes to Mexico’s maquiladora regime under the 2013 tax reform

22 November 2013
German BFH rules that dividends paid to US S Corp qualify for reduced withholding tax rate under treaty

8 November 2013
Mauritius tightens substance requirements for GBL1 entities

25 October 2013
China SAT issues guidance on Hong Kong tax residence under tax arrangement with Hong Kong

11 October 2013
China (Shanghai) Pilot Free Trade Zone opens for business

27 September 2013
New Greek tax code strengthens thin cap rules, introduces CFC rules

13 September 2013
Germany publishes draft decree on attribution of profits to a PE

23 August 2013
Pressure mounts for nonresidents to file Indian tax returns

26 July 2013
Belgian tax authorities issue guidance on refunds of dividend withholding tax to nonresident entities

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