Article
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.
Subscribe to receive World Tax Advisor directly via email.
Recent newsletters appear below; for older issues, please email a request to globaltaxpublications@deloitte.com.
20 July 2018
Featured Articles
- Guidance reinforces requirements to establish beneficial ownership status in Russia
- State tax implications of US Wayfair decision for non-US companies
Chile
- Tax reform bill will include measures on taxation of goods/services sold online
India
- AAR and tribunal address what constitutes a PE
Ukraine
- Consequences of transactions with residents in low tax jurisdictions clarified
United Kingdom
- New treaties signed with Guernsey, Isle of Man and Jersey
Uruguay
- Guidance issued on compliance obligations of digital services providers
In brief: News in brief from Australia, Barbados, Chile, China, the EU, Greece, Hong Kong, International, Italy, Malaysia, New Zealand, Nigeria, the OECD, Peru, the UK, the US and Vietnam.
Tax treaty round up: Tax treaty developments in Argentina, Brazil, Chile, China, Luxembourg, Malta, the OECD, the UK and Vietnam.
Global Tax Alerts
- Germany: New guidance published on cost sharing arrangements
- OECD: New guidance released on transactional profit split method and hard-to-value intangibles
20 July 2018
Archive
22 June 2018
Barbados budget includes tax increases, repeal of national social responsibility levy
8 June 2018
European Commission releases detailed proposal for definitive VAT system
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