World Tax Advisor

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World Tax Advisor

Connecting you globally.

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.

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

8 June 2018

Featured Articles

  • European Commission releases detailed proposal for definitive VAT system

Denmark

  • Proposed changes would bring thin capitalization rules in line with CJEU decision

France

  • Courts clarify criteria for determining whether permanent establishment exists

Malaysia

  • GST expected to be replaced with sales and services tax

Singapore

  • Removal of intellectual property income from existing tax incentives

Thailand

  • Guidance issued on tax treatment of cryptocurrency

In brief: News in brief from China, the EU, Korea, Mexico, Netherlands, the OECD, the United Arab Emirates, the US and Zimbabwe.

Global Tax Alerts

  • Netherlands: Legislative proposal contains broad changes to fiscal unity regime
  • South Africa: Penalties for failure to submit CbC report, master file and local file clarified
8 June 2018

Archive

25 May 2018
Chilean tax authorities issue guidance on application of MFN clause in various tax treaties

11 May 2018
Luxembourg parliament considering introduction of VAT group regime

27 April 2018
New Luxembourg-France tax treaty aligned with 2017 OECD model

13 April 2018
European Commission proposes tax on digital services, structural changes to PE rules

23 March 2018
OECD issues interim report on tax challenges arising from digitalization

9 March 2018
CJEU rules aspects of Dutch fiscal unity regime violate EU law

23 February 2018
China’s SAT publishes new rules on beneficial owners

9 February 2018
South Africa’s anti-dividend stripping rules broadened

26 January 2018
Chinese authorities announce deferral of dividend withholding tax for foreign investors

12 January 2018
Belgium enacts corporate tax reform measures in phased approach

15 December 2017
Mexico launches special economic zones

24 November 2017
French amended finance law and bill for 2017 contain measures affecting companies

10 November 2017
US government unveils details of proposed tax reform bill

27 October 2017
Luxembourg’s draft 2018 budget law presented to parliament

13 October 2017
French constitutional court rules 3% surtax on dividends is unconstitutional

22 September 2017
Swiss Federal Council releases new package of corporate tax reforms

8 September 2017
Malaysia’s principal hub incentive guidelines revised

18 August 2017
Luxembourg publishes new BEPS-compliant draft of IP regime

21 July 2017
UK’s new Finance Bill to re-introduce previously omitted measures

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