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Бюллетень World Tax Advisor
Бюллетень World Tax Advisor посвящен новостям международного налогообложения и составляется специалистами фирм ― участников «Делойта». Бюллетень посвящен анализу новостей трансграничного налогообложения, отражающих динамичную бизнес-среду, в которой работают транснациональные компании. В последнем выпуске каждого месяца содержатся актуальные данные по изменениям в соглашениях об избежании двойного налогообложения.
Последние выпуски бюллетеня представлены ниже; для получения более ранних выпусков направьте письмо на электронный адрес globaltaxpublications@deloitte.com.
22 May 2015
Featured Articles
- Swiss Supreme Court rules on treaty beneficial ownership in connection with derivative transactions
- OECD releases revised discussion draft on definition of permanent establishment
Belgium: Foreign account reporting required for individuals
Canada: Relief proposed from nonresident employer payroll withholding obligations
China: Tax audit plans for 2015 announced
Colombia: Withholding tax rates clarified on payments abroad
European Union: European Commission unveils plans for digital single market
Germany: Parliament recommends codification of 5% addback of dividends for trade tax purposes in tax group situations
Netherlands: Bank tax treaty with the UK in effect
In brief: News in brief from China, Greece, India, Switzerland and Turkey.
Tax treaty round up: Tax treaty developments in Argentina, Austria, Chile, Croatia, Czech Republic, France, Germany, Hungary, Iceland, Indonesia, Ireland, Malaysia, Netherlands, Portugal, Saudi Arabia, Sweden, Thailand, the UK and the US.
Global Tax Alerts
- Australia: Draft diverted profits legislation to be released/GST to be extended
- Australia: 2015-16 federal budget: What does it mean for multinationals?
- OECD: OECD releases draft guidance on cost contribution arrangements
- United States: OECD releases revised discussion draft on BEPS action 7 – Preventing artificial avoidance of PE status
22 May 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