News
Global Tax Alerts
Global Tax Alerts, prepared by Deloitte professionals around the world, provide summaries of tax developments affecting cross-border transactions.
Recent alerts and an archive of alerts from the previous 12 months appear below; for older issues, please email a request to globaltaxpublications@deloitte.com.
Recent alerts
30 July 2015: United States Tax Alert
Innovation box discussion draft released; robust international tax reform debate expected this year
27 July 2015: Brazil Tax Alert
Tax planning disclosure requirement introduced - BEPS Action 12
10 July 2015: United States Tax Alert
Treasury Releases Draft Amendments to the 2006 U.S. Model Income Tax Convention
New FATCA-compliant financial reporting requirements enacted
8 July 2015: United Kingdom Tax Alert
Summer budget 2015 announced
29 June 2015: European Union Tax Alert
CJEU AG issues opinion on Dutch dividend withholding tax cases
12 June 2015: Puerto Rico Tax Alert
Tax reform enacted
12 June 2015: Iceland Tax Alert
Legislation proposed to ease capital controls, introduce "stability tax"
BEPS Action 13: Country-by-country reporting implementation package
8 June 2015: Switzerland Tax Alert
Revised draft legislation on CTR III introduced into parliament
5 June 2015: United States Tax Alert
OECD Releases a Discussion Draft on Open Issues in BEPS Action 6 - Prevent Treaty Abuse
BEPS Action 8: Hard to value intangibles
4 June 2015: United States Tax Alert
Treasury Releases Final Substantial Business Activities Regulations Under Section 7874
BEPS Action 6: Preventing the granting of treaty benefits in inappropriate circumstances
28 May 2015: Australia Tax Alert
Investment manager regime bill introduced into parliament
Social contribution on net profits increased for financial institutions
PIS/COFINS exemption on certain financial income reinstated
19 May 2015: United States Tax Alert
OECD Releases Revised Discussion Draft on BEPS Action 7 - Preventing Artificial Avoidance of PE Status
14 May 2015: Australia Tax Alert
2015-16 federal budget: What does it mean for multinationals?
11 May 2015: Australia Tax Alert
Draft diverted profits legislation to be released/GST to be extended
4 May 2015: Australia Tax Alert
Tax transparency rules to take effect in 2015
27 April 2015: United States Tax Alert
Proposed Regulations Address the PFIC Status of Foreign Insurance Companies
14 April 2015: United States Tax Alert
OECD/G20 BEPS Project Releases Discussion Draft on Action 3: Strengthening CFC Rules
Recent alerts and an archive of alerts from the previous 12 months appear on this page; for older issues, please email a request to globaltaxpublications@deloitte.com.
Archive
20 December 2014: OECD Tax Alert
Discussion draft released on deductibility of interest expense
19 December 2014: China Tax Alert
SAT issues regulations on the application of the GAAR
19 December 2014: Germany Tax Alert
Anti-hybrid/anti-double dip rules not to be implemented in 2014
19 December 2014: Peru Tax Alert
Parliament approves tax reform bill
11 December 2014: United Kingdom Tax Alert
Draft legislation on diverted profits tax released
4 December 2014: United Kingdom Tax Alert
2014 Autumn Statement contains BEPS measures
3 December 2014: United States Tax Alert
OECD Releases Discussion Draft on BEPS Action 7 – Preventing Artificial Avoidance of PE Status
2 December 2014: Spain Tax Alert
Corporate tax reform enacted
2 December 2014: Norway Tax Alert
Advisory panel proposes tax reform
24 November 2014: United States Tax Alert
Final Regulations Address Gain Recognition Agreements and Other Cross-Border Transfer Reporting
21 November 2014: Brazil Tax Alert
Tax amnesty reopened, Reintegra program made permanent
14 November 2014: France Tax Alert
Amended Finance Bill contains proposal to allow horizontal tax consolidation
10 November 2014: OECD Tax Alert
Proposed modifications to transfer pricing guidelines relating to low value-adding intragroup services
7 November 2014: Germany Tax Alert
Upper house of parliament proposes new anti-hybrid rule and other measures
4 November 2014: OECD Tax Alert
BEPS Action 7: Preventing the artificial avoidance of PE status
23 October 2014: Ireland Tax Alert
Finance Bill 2014: Impact on multinational corporations
14 October 2014: Ireland Tax Alert
Budget announcement on double Irish structure
23 September 2014: United States Tax Alert
Treasury Anti-Inversion Notice
23 September 2014: Switzerland Tax Alert
Draft legislation on Corporate Tax Reform III published
19 September 2014: United States Tax Alert
OECD Releases the BEPS Project 2014 Deliverables
16 September 2014: United States Tax Alert
OECD Releases First Set of BEPS Deliverables
11 September 2014: United States Tax Alert
Schumer Anti-Inversion Bill
10 September 2014: United States Tax Alert
PFIC Reporting Relief for Mark-to-Market Investments
23 August 2014: Chile Tax Alert
Amended tax reform bill approved by Senate
1 August 2014: United States Tax Alert
“Stop Corporate Earnings Stripping Act of 2014”
25 July 2014: France Tax Alert
Amended Finance Law for 2014 passed
23 July 2014: United States Tax Alert
Internal Revenue Service Issues Guidance under Section 901(m) on Dispositions Following Covered Asset Acquisitions
21 July 2014: Brazil Tax Alert
Tax amnesty program revised and incentive for exporters reintroduced
New reporting requirements for foreign investments/income introduced
SAT extends restructuring period for maquiladoras
Guidance issued on reporting obligations for indirect transfers
Broad-based corporate tax reform proposed
27 June 2014: Brazil Tax Alert
Government reopens tax amnesty program
27 June 2014: Brazil Tax Alert
Tax authorities revise view on tax treatment of payments for technical services/assistance
17 June 2014: Sweden Tax Alert
Committee on corporate taxation proposes changes to corporate tax rules
16 June 2014: Luxembourg Tax Alert
Tax authorities issue guidance on use of foreign currency for tax purposes
12 June 2014: European Union Tax Alert
CJEU rules Netherlands fiscal unity regime incompatible with EU law
5 June 2014: European Union Tax Alert
CJEU declares Netherlands dividend withholding tax compatible with EU law
IOF on short-term external loan transactions revised again
Tax authorities issue guidance on transition tax regime and CFC election procedures
27 May 2014: Ireland Tax Alert
BEPS consultation process launched
21 May 2014: United States Tax Alert
Bills Extend Scope of Section 7874
15 May 2014: Brazil Tax Alert
Repeal of RTT and changes to CFC/share premium allocation rules converted into law
25 April 2014: United States Tax Alert
Cross-Border Triangular Reorganizations Notice
25 April 2014: Canada Tax Alert
FCA limits scope of foreign affiliates anti-avoidance rule in Lehigh
25 April 2014: Norway Tax Alert
MOF issues exceptions to interest deduction limitation rules
17 April 2014: Chile Tax Alert
Sweeping tax reform bill presented to congress
17 April 2014: France Tax Alert
Tax authorities issue draft comments on anti-hybrid rule
15 April 2014: Switzerland Tax Alert
Cantons announce lower headline tax rates in anticipation of Corporate Tax Reform III
12 April 2014: Denmark Tax Alert
National Tax Board issues favorable ruling on PE and anti-avoidance rules
9 April 2014: Australia Tax Alert
ATO wins appeal on treaty issues affecting Cayman limited partnership
4 April 2014: United States Tax Alert
OECD Releases BEPS Draft on Hybrid Mismatch Arrangements