Global Tax Alerts

Global Tax Alerts, prepared by Deloitte professionals around the world, provide summaries of tax developments affecting cross-border transactions.

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.

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Recent alerts

6 November 2015 - Spain Tax Alert

Changes to patent box will bring the regime in line with OECD nexus approach

30 October 2015 - Luxembourg Tax Alert

Largely compliant rating received from Global Forum

28 October 2015 - United States Tax Alert

Final and Temporary Rules Issued on Treatment of Dividend Equivalents under Section 871(m)

24 October 2015 - Italy Tax Alert

Implementation rules issued for new patent box regime

16 October 2015 - Luxembourg Tax Alert

2016 draft budget includes measure to repeal IP regime

16 October 2015 - OECD Tax Alert

BEPS action 2: Neutralizing the effects of hybrid mismatch arrangements

13 October 2015 - Ireland Tax Alert

Budget 2016 includes introduction of knowledge development box and CbC reporting

8 October 2015 - OECD Tax Alert

BEPS action 5: Countering harmful tax practices more effectively taking into account transparency and substance

7 October 2015 - Brazil Tax Alert

Social contribution on net profits increased for financial institutions

7 October 2015 - Norway Tax Alert

2016 budget and white paper presented

7 October 2015 - OECD Tax Alert

BEPS action 7: Preventing the artificial avoidance of PE status

7 October 2015 - European Union Tax Alert

ECOFIN agrees on directive for exchange of information on rulings

6 October 2015 - OECD Tax Alert

BEPS action 4: Interest deductions and other financial payments

6 October 2015 - United States Tax Alert

OECD Releases Final BEPS Reports

5 October 2015 - OECD Tax Alert

Final BEPS reports released: An overall perspective

1 October 2015 - France Tax Alert

Finance bill 2016 released

23 September 2015: Italy Tax Alert

Major changes made to international tax rules

22 September 2015: United States Tax Alert

Regulations under section 367(a) relating to outbound "F" reorganizations finalized

21 September 2015: China Tax Alert

SAT issues draft guidance on transfer pricing rules and BEPS initiatives

18 September 2015: European Union Tax Alert

CJEU rules on Dutch dividend withholding tax cases

16 September 2015: Netherlands Tax Alert

Draft bill published on implementation of amended EU parent-subsidiary directive

15 September 2015: United States Tax Alert

Proposed section 367(a)/(d) regs eliminate tax-free transfers of foreign goodwill and going concern value

10 September 2015: Mexico Tax Alert

Measures proposed to implement CbC reporting and OECD standard for information exchange

4 September 2015: United States Tax Alert

Temporary Subpart F Regulations Change the Rules under Section 956 and the Active Rents and Royalties Exception; Proposed Section 956 Regulations Also Released

3 September 2015: European Union Tax Alert

CJEU rules different treatment of French and EU dividends under French tax consolidation rules violates EU law

Archive

7 August 2015: United States Tax Alert

Notice 2015-54 limits ability to transfer property to a partnership tax free

30 July 2015: United States Tax Alert

Innovation box discussion draft released; robust international tax reform debate expected this year

27 July 2015: Brazil Tax Alert

Tax planning disclosure requirement introduced - BEPS Action 12

10 July 2015: United States Tax Alert

Treasury Releases Draft Amendments to the 2006 U.S. Model Income Tax Convention

8 July 2015: Brazil Tax Alert

New FATCA-compliant financial reporting requirements enacted

8 July 2015: United Kingdom Tax Alert

Summer budget 2015 announced

29 June 2015: European Union Tax Alert

CJEU AG issues opinion on Dutch dividend withholding tax cases

12 June 2015: Puerto Rico Tax Alert

Tax reform enacted

12 June 2015: Iceland Tax Alert

Legislation proposed to ease capital controls, introduce "stability tax"

12 June 2015: OECD Tax Alert

BEPS Action 13: Country-by-country reporting implementation package

8 June 2015: Switzerland Tax Alert

Revised draft legislation on CTR III introduced into parliament

5 June 2015: United States Tax Alert

OECD Releases a Discussion Draft on Open Issues in BEPS Action 6 - Prevent Treaty Abuse

5 June 2015: OECD Tax Alert

BEPS Action 8: Hard to value intangibles

4 June 2015: United States Tax Alert

Treasury Releases Final Substantial Business Activities Regulations Under Section 7874

29 May 2015: OECD Tax Alert

BEPS Action 6: Preventing the granting of treaty benefits in inappropriate circumstances

28 May 2015: Australia Tax Alert

Investment manager regime bill introduced into parliament

22 May 2015: Brazil Tax Alert

Social contribution on net profits increased for financial institutions

22 May 2015: Brazil Tax Alert

PIS/COFINS exemption on certain financial income reinstated

19 May 2015: United States Tax Alert

OECD Releases Revised Discussion Draft on BEPS Action 7 - Preventing Artificial Avoidance of PE Status

14 May 2015: Australia Tax Alert

2015-16 federal budget: What does it mean for multinationals?

11 May 2015: Australia Tax Alert

Draft diverted profits legislation to be released/GST to be extended

4 May 2015: Australia Tax Alert

Tax transparency rules to take effect in 2015

27 April 2015: United States Tax Alert

Proposed Regulations Address the PFIC Status of Foreign Insurance Companies

14 April 2015: United States Tax Alert

OECD/G20 BEPS Project Releases Discussion Draft on Action 3: Strengthening CFC Rules

18 March 2015: United Kingdom Tax Alert

Budget 2015 announced

13 March 2015: Australia Tax Alert

New draft legislation released on investment manager regime (IMR)

11 February 2015: United States Tax Alert

Final Foreign Tax Credit Splitter Regulations Issued

6 February 2015: United States Tax Alert

Administration Proposes Fundamental International Tax Reform in FY2016 Budget

6 February 2015: China Tax Alert

SAT issues new rules on indirect transfers of assets by nonresident enterprises

4 February 2015: Brazil Tax Alert

New tax package introduced

4 February 2015: Spain Tax Alert

Requirements to benefit from WHT exemption for dividend distributions to EU parent companies relaxed

20 December 2014: OECD Tax Alert

Discussion draft released on deductibility of interest expense

19 December 2014: Peru Tax Alert

Parliament approves tax reform bill

19 December 2014: Germany Tax Alert

Anti-hybrid/anti-double dip rules not to be implemented in 2014

19 December 2014: China Tax Alert

SAT issues regulations on the application of the GAAR

11 December 2014: United Kingdom Tax Alert

Draft legislation on diverted profits tax released

4 December 2014: United Kingdom Tax Alert

2014 Autumn Statement contains BEPS measures

3 December 2014: United States Tax Alert

OECD Releases Discussion Draft on BEPS Action 7 - Preventing Artificial Avoidance of PE Status

2 December 2014: Norway Tax Alert

Advisory panel proposes tax reform

2 December 2014: Spain Tax Alert

Corporate tax reform enacted

24 November 2014: United States Tax Alert

Final Regulations Address Gain Recognition Agreements and Other Cross-Border Transfer Reporting

21 November 2014: Brazil Tax Alert

Tax amnesty reopened, Reintegra program made permanent

14 November 2014: France Tax Alert

Amended Finance Bill contains proposal to allow horizontal tax consolidation

10 November 2014: OECD Tax Alert

Proposed modifications to transfer pricing guidelines relating to low value-adding intragroup services

7 November 2014: Germany Tax Alert

Upper house of parliament proposes new anti-hybrid rule and other measures

4 November 2014: OECD Tax Alert

BEPS Action 7: Preventing the artificial avoidance of PE status