World Tax Advisor

Elemzések

World Tax Advisor (Nemzetközi adótanácsadó)

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.

A World Tax Advisor a Deloitte tagvállalatainak szakértői által összeállított, nemzetközi adózással foglalkozó hírlevél. A hírlevél a multinacionális nagyvállalatok dinamikus üzleti környezetére jellemző, határokon átnyúló ügyletek adóvonatkozásait vizsgálja. Minden hónap utolsó száma az adóegyezményekkel kapcsolatos aktuális fejleményekről is beszámol.

A következőkben olvashatja a hírlevél legutóbbi számait, valamint az utóbbi egy év archívumából válogathat; a korábbi számok kapcsán vegye fel a kapcsolatot kollégáinkkal a globaltaxpublications@deloitte.com címen.

Iratkozzon fel World Tax Advosir hírlevelinkre e-mailen.

World Tax Advisor: 2014. június 27.

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

2014. június 27.

Archiívum

2014 június 13.
Malaysia parliament approves Goods and Services Tax

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

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

2014 április 11.
Russia’s “de-offshoring” policy may affect foreign and domestic businesses

2014 április 11.

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

2014 március 28.

OECD releases discussion drafts on hybrid mismatches

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

2014 február 14.
New Curaҫao export regime targets financial sector

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

2014 január 24.
French Finance Law now in effect

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

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

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

2013 november 8.
Mauritius tightens substance requirements for GBL1 entities

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

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

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

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

2013 augusztus 23.
Pressure mounts for nonresidents to file Indian tax returns

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

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