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.

13 April 2018

Featured Articles

  • European Commission proposes tax on digital services, structural changes to PE rules

China

  • VAT rate cuts and changes to small VAT payers announced

Germany

  • New guidance issued on anti-treaty shopping rule

India

  • Finance Act 2018 enacted

Ukraine

  • Tax authorities issue guidance on recent changes to transfer pricing rules

United States

  • IRS to revise CbC reporting rules to protect national security

In brief: News in brief from Australia, Canada, Colombia, Hong Kong, Japan, South Africa, and the US.

BEPS corner: Updates on developments in the OECD’s BEPS initiative, including developments from India, Japan, Luxembourg, Malaysia, the OECD and the US.

Global Tax Alerts

  • India: Due date for filing CbC reports by Indian constituent entities of foreign MNEs postponed
  • Ireland: Revenue releases guidelines on low-value intragroup services
  • Italy: Draft measures issued on implementation of domestic transfer pricing provisions for public consultation
  • Japan: Transfer pricing administrative guidelines released
  • United States: 2017 APA report shows continued strong interest in APAs
13 April 2018

Archive

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

23 June 2017
CRS rules apply in China as from 1 July 2017

9 June 2017
Japan’s CFC rules tightened in line with BEPS action 3

26 May 2017
Netherlands to redefine scope of dividend withholding tax act

12 May 2017
Australian government wins landmark transfer pricing case on debt financing

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