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.

18 August 2017

Featured Articles

  • Luxembourg publishes new BEPS-compliant draft of IP regime
  • Indonesian DGT issues guidance on tax treaty benefits

Argentina

  • Rules on tax treatment of capital gains on sale of shares issued, then suspended

China

  • Government to take steps to promote foreign investment

Hong Kong

  • Government releases BEPS consultation report

Hungary

  • Rules to qualify for participation exemption revised

In brief: News in brief from Brazil, France, Hong Kong, Indonesia, Korea, Malaysia, the OECD, Puerto Rico and South Africa.

BEPS corner: Updates on developments in the OECD BEPS initiative, including developments from the BRICS countries, France, Hong Kong, Luxembourg, Malaysia, New Zealand, the OECD, Taiwan and the UK.

Tax treaty round up: Tax treaty developments in Argentina, Belgium, China, Croatia, Egypt, Indonesia, Japan, Mexico, Romania, Saudi Arabia, Singapore, Slovenia, Switzerland, the US and Uruguay.

Global Tax Alerts

  • France: France publishes list of partner countries for automatic exchange of CbC information
  • Malaysia: Malaysia introduces master file requirement, other BEPS recommendations
  • OECD: OECD releases additional implementation guidance on CbC reporting
  • Taiwan: Taiwan to amend transfer pricing rules to adopt action 13 concepts
  • United Kingdom: UK CbC notification deadline approaches
  • United States: Notice 2017-42: Extended effective date for Section 871(m) withholding on dividends
  • United States: IRS’s determination to cancel APAs was abuse of discretion
  • United States: Notice 2017-36 delays application of Section 385 documentation regulations
18 August 2017

Archive

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

28 April 2017
Azerbaijan tax reform includes new transfer pricing and anti-avoidance rules

14 April 2017
Changes to Vietnam’s transfer pricing rules bring the rules in line with BEPS actions

24 March 2017
Oman makes wide-ranging changes to tax law

10 March 2017
South Africa’s 2017 budget includes overall commitment to BEPS project

24 February 2017
India proposes restriction on deductibility of interest

10 February 2017
Measures in India’s budget 2017 affect nonresidents

27 January 2017
Colombia enacts extensive tax reform

13 January 2017
Practical aspects of tax registration by digital services providers under Russia’s new VAT rules

16 December 2016
UK releases draft legislation on rules restricting deductibility of corporate interest expense

25 November 2016
Papua New Guinea taxation of resources/non-resources sectors harmonized, CbC reporting introduced

11 November 2016
Cyprus amends IP regime to introduce OECD nexus approach

28 October 2016
France’s abolition of surtax exemption on tax-consolidated group distributions will not apply retroactively

14 October 2016
European Commission state aid investigation of Gibraltar tax rulings extended

23 September 2016
Egypt introduces new VAT law

9 September 2016
Belgian government plans replacement for patent income deduction

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