News
Global Tax Alerts
Updates on tax developments affecting cross-border business.
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
New regulation opens opportunities for foreign investors
Extensive guidance issued on new tax regimes
Discussion draft issued on attribution of profits to PEs
Discussion draft issued on revised guidance on profit splits
United States Tax Alert: 24 June 2016
U.S. and Luxembourg Announce Agreement to Adopt Exempt Branch Provision from 2016 U.S. Model Treaty
Switzerland Tax Alert: 14 June 2016
Chambers of parliament agree on details of Corporate Tax Reform III
Archive
Iceland Tax Alert: 27 May 2016
Foreign currency auction date announced
Iceland Tax Alert: 23 May 2016
New law updates krona-denominated assets subject to restrictions
Australia Tax Alert: 5 May 2016
Budget includes new DPT and BEPS rules
United States Tax Alert: 6 April 2016
Proposed Regulations Addressing Treatment of Certain Interests in Corporations as Stock or Indebtedness
Authorities clarify tax treatment of LBO transactions
United States Tax Alert: 6 April 2016
Anti-Inversion Guidance: Treasury Releases Temporary and Proposed Regulations
United Kingdom Tax Alert: 16 March 2016
Budget 2016 confirms commitment to competitive business environment, but includes BEPS measures
United States Tax Alert: 11 February 2016
Temporary and Proposed Regulations Issued Addressing Allocation of Creditable Foreign Tax Expenditures by a Partnership to its Partners
United States Tax Alert: 29 January 2016
PATH Act Makes Major Changes to FIRPTA
European Union Tax Alert: 28 January 2016
European Commission releases proposed anti-tax avoidance package
United States Tax Alert: 12 January 2016
Sixth Circuit Holds Over-the-Counter Foreign Currency Option Contracts are Section 1256 Contracts
Argentina Tax Alert: 26 December 2015
Foreign exchange control restrictions eased
Brazil Tax Alert: 21 December 2015
Netherlands holding companies re-included on "grey list" of privileged tax regimes
United Kingdom Tax Alert: 11 December 2015
Anti-hybrid legislation included in finance bill for 2016
Italy Tax Alert: 10 December 2015
Tax authorities clarify application of patent box regime
France Tax Alert: 2 December 2015
Measures proposed to bring tax consolidation rules in line with EU jurisprudence
United Kingdom Tax Alert: 25 November 2015
Autumn statement 2015 announced
United States Tax Alert: 20 November 2015
Treasury Releases New Anti-Inversion Guidance under Section 7874
France Tax Alert: 19 November 2015
Amended finance bill for 2015 addresses EU issues
Spain Tax Alert: 6 November 2015
Changes to patent box will bring the regime in line with OECD nexus approach
Luxembourg Tax Alert: 30 October 2015
Largely compliant rating received from Global Forum
United States Tax Alert: 28 October 2015
Final and Temporary Rules Issued on Treatment of Dividend Equivalents under Section 871(m)
Italy Tax Alert: 24 October 2015
Implementation rules issued for new patent box regime
Luxembourg Tax Alert: 16 October 2015
2016 draft budget includes measure to repeal IP regime
OECD Tax Alert: 16 October 2015
BEPS action 2: Neutralizing the effects of hybrid mismatch arrangements
Ireland Tax Alert: 13 October 2015
Budget 2016 includes introduction of knowledge development box and CbC reporting
OECD Tax Alert: 8 October 2015
BEPS action 5: Countering harmful tax practices more effectively taking into account transparency and substance
Brazil Tax Alert: 7 October 2015
Social contribution on net profits increased for financial institutions
Norway Tax Alert: 7 October 2015
2016 budget and white paper presented
OECD Tax Alert: 7 October 2015
BEPS action 7: Preventing the artificial avoidance of PE status
European Union Tax Alert: 7 October 2015
ECOFIN agrees on directive for exchange of information on rulings
OECD Tax Alert: 6 October 2015
BEPS action 4: Interest deductions and other financial payments
United States Tax Alert: 6 October 2015
OECD Releases Final BEPS Reports
OECD Tax Alert: 5 October 2015
Final BEPS reports released: An overall perspective
France Tax Alert: 1 October 2015
Finance bill 2016 released
Italy Tax Alert: 23 September 2015
Major changes made to international tax rules
United States Tax Alert: 22 September 2015
Regulations under section 367(a) relating to outbound "F" reorganizations finalized
China Tax Alert: 21 September 2015
SAT issues draft guidance on transfer pricing rules and BEPS initiatives
European Union Tax Alert: 18 September 2015
CJEU rules on Dutch dividend withholding tax cases
Netherlands Tax Alert: 16 September 2015
Draft bill published on implementation of amended EU parent-subsidiary directive
United States Tax Alert: 15 September 2015
Proposed section 367(a)/(d) regs eliminate tax-free transfers of foreign goodwill and going concern value
Mexico Tax Alert: 10 September 2015
Measures proposed to implement CbC reporting and OECD standard for information exchange
United States Tax Alert: 4 September 2015
Temporary Subpart F Regulations Change the Rules under Section 956 and the Active Rents and Royalties Exception; Proposed Section 956 Regulations Also Released
European Union Tax Alert: 3 September 2015
CJEU rules different treatment of French and EU dividends under French tax consolidation rules violates EU law