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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.
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.
Recent newsletters appear below; for older issues, please email a request to globaltaxpublications@deloitte.com.
21 August 2015
Featured Articles
- China’s SAT issues guidance on tax administration of enterprise reorganizations
Australia: Draft legislation on CbC reporting and transfer pricing documentation released
Brazil: New federal tax amnesty program introduced
Cyprus: Amendments aim to enhance competitiveness of tax system
European Union: CJEU rules on VAT deduction for holding company on acquisition of shares in subsidiaries
Italy: Tax authorities adopt stricter approach to application of NID regime
Luxembourg: Intergovernmental agreement with the US transposed into domestic law
Netherlands: Supreme Court rules SICAV not entitled to refund of dividend withholding tax
Portugal: New regime applicable in Madeira Free Trade Zone
Sweden: Tax authorities clarify when employee working at home can create a PE
In brief: News in brief from Austria, Brazil, Chile, Denmark, Greece, the OECD, Panama, Taiwan, Thailand and the World Customs Organization.
BEPS corner: Updates on developments in the OECD’s base erosion and profit shifting initiative, including developments from Australia, Brazil, the OECD and the US.
Tax treaty round up: Tax treaty developments in Cyprus, Hong Kong, Indonesia, Italy, Netherlands, Panama, Poland, Switzerland, the UK and the US.
Global Tax Alerts
- Brazil: Tax planning disclosure requirement introduced – BEPS Action 12
- United States: Notice 2015-54 limits ability to transfer property to a partnership tax free
- United States: Innovation box discussion draft released; robust international tax reform debate expected
- United States: Tax Court invalidates cost sharing rule in “Altera” decision
21 August 2015
Archive
24 April 2015
Improving the Nigerian tax treaty network may facilitate foreign direct investment
10 April 2015
Overview of requirements to obtain benefits under Croatia’s tax treaties and EU directives
27 March 2015
Overview of requirements to obtain benefits under Croatia’s tax treaties and EU directives
13 March 2015
India budget 2015 presented
27 February 2015
Patent box regime included in package of Italian tax law changes
13 February 2015
French finance laws adopted, including tax measures
23 January 2015
French finance laws adopted, including tax measures
9 January 2015
Luxembourg revises tax ruling practice, transfer pricing rules
12 December 2014
Russia enacts law introducing fundamental changes to taxation of foreign entities
28 November 2014
PRC authorities clarify tax treatment of investment through Shanghai Hong Kong Stock Connect program and of QFIIs/RQFIIs
14 November 2014
Changes to EU VAT place of supply rules coming in 2015
24 October 2014
Hong Kong’s TIEA with US in effect
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
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