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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.
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Recent newsletters appear below; for older issues, please email a request to globaltaxpublications@deloitte.com.
26 May 2017
Featured Articles
- Netherlands to redefine scope of dividend withholding tax act
Czech Republic
- CbC reporting deadlines likely to be postponed
Germany
- Federal Constitutional Court finds change-in-ownership rules partially unconstitutional
Greece
- Authorities issue guidance on application of mutual agreement procedure
India
- Supreme Court rules that racing event creates PE in India
Korea
- Tribunal rules lease and maintenance fees for software constitute royalties
Netherlands
- Supreme Court rules on deductibility of interest
In brief: News in brief from Brazil, Czech Republic, the EU, the OECD, Trinidad and Tobago and the US.
BEPS corner: Updates on developments in the OECD BEPS initiative, including developments from Brazil, Czech Republic, Mexico, the OECD and Portugal.
Tax treaty round up: Tax treaty developments in Austria, Cyprus, Greece, India, Israel, Korea, Lebanon, Luxembourg, Portugal, Turkey, Ukraine and the US.
Global Tax Alerts
- Australia: Australia issues draft risk-assessment framework for related-party financing
- European Union: CJEU rules Belgian “fairness tax” partly incompatible with EU law
- European Union: CJEU rules French 3% dividend surtax on EU-source redistributions violates parent-subsidiary directive
- Mexico: Mexico publishes final master file, local file and CbC report rules
- Portugal: Portugal’s CbC notification deadline approaches
26 May 2017
Archive
12 May 2017
Australian government wins landmark transfer pricing case on debt financing
28 April 2017
Azerbaijan tax reform includes new transfer pricing and anti-avoidance rules
14 April 2017
Changes to Vietnam’s transfer pricing rules bring the rules in line with BEPS actions
24 March 2017
Oman makes wide-ranging changes to tax law
10 March 2017
South Africa’s 2017 budget includes overall commitment to BEPS project
24 February 2017
India proposes restriction on deductibility of interest
10 February 2017
Measures in India’s budget 2017 affect nonresidents
27 January 2017
Colombia enacts extensive tax reform
13 January 2017
Practical aspects of tax registration by digital services providers under Russia’s new VAT rules
16 December 2016
UK releases draft legislation on rules restricting deductibility of corporate interest expense
25 November 2016
Papua New Guinea taxation of resources/non-resources sectors harmonized, CbC reporting introduced
11 November 2016
Cyprus amends IP regime to introduce OECD nexus approach
28 October 2016
France’s abolition of surtax exemption on tax-consolidated group distributions will not apply retroactively
14 October 2016
European Commission state aid investigation of Gibraltar tax rulings extended
23 September 2016
Egypt introduces new VAT law
9 September 2016
Belgian government plans replacement for patent income deduction
19 August 2016
Georgia to move to distributed profit tax system
22 July 2016
Direct and indirect tax implications of Brexit
24 June 2016
EU CbC reporting directive in effect
10 June 2016
UK launches consultation on tax deductibility of corporate interest expense