News
World Tax Advisor
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.
World Tax Advisor: 24 October 2014
Featured Articles
- Hong Kong’s TIEA with US in effect
Colombia: Tax haven list updated
European Union: CJEU rules on VAT fixed establishments
Finland: Changes proposed to tax treatment of dividends received by foreign pension institutions
India: Restrictions relaxed on certain transfers of technical personnel
Korea: Proposed revisions to tax laws announced
Taiwan: Imputed income credit to be reduced
In brief: News in brief from the EU, France, India, Jersey, Norway and South Africa.
Tax treaty roundup: Tax treaty developments in Czech Republic, Hong Kong, Hungary, India, Luxembourg, Portugal, Saudi Arabia, South Africa, the US and Vietnam.
Global Tax Alerts
- Ireland: Budget announcement on double Irish structure
- OECD: BEPS Action Plan Item 13: The New Documentation Standard Implications for the Financial Services Industry
- Singapore: Singapore Releases Proposed New Transfer Pricing Documentation Guidelines
24 October 2014
Archive
10 October 2014
Canada’s new proposed legislation released on cross-border financing and foreign affiliate dumping
26 September 2014
OECD releases first set of BEPS deliverables
12 September 2014
French tax authorities issue final guidelines on anti-hybrid rule
22 August 2014
New income tax treaties in Peru create opportunities for holding structure planning
25 July 2014
Irish Revenue issues statement of practice on foreign branch double taxation relief
27 June 2014
US FATCA effective date is just around the corner
13 June 2014
Malaysia parliament approves Goods and Services Tax
23 May 2014
Finnish government publishes action plan to combat international tax avoidance
9 May 2014
CJEU decision may allow for tax refund claims by non-EU/EEA investment funds
25 April 2014
Russia’s “de-offshoring” policy may affect foreign and domestic businesses
11 April 2014
Hong Kong’s new Companies Ordinance introduces court-free amalgamations
28 March 2014
OECD releases discussion drafts on hybrid mismatches
14 March 2014
Chile expands scope of foreign tax credit and mandates electronic billing
28 February 2014
New Curaҫao export regime targets financial sector
14 February 2014
OECD releases discussion draft on transfer pricing documentation and country-by-country reporting
24 January 2014
French Finance Law now in effect
10 January 2014
New decree and rules may ease effects of Mexican tax reform on maquiladora industry
13 December 2013
Changes to Mexico’s maquiladora regime under the 2013 tax reform
22 November 2013
German BFH rules that dividends paid to US S Corp qualify for reduced withholding tax rate under treaty
8 November 2013
Mauritius tightens substance requirements for GBL1 entities