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World Tax Advisor

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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.

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World Tax Advisor: 25 July 2014

Featured Articles
- Irish Revenue issues statement of practice on foreign branch double taxation relief

China: VAT exemption extended to international freight forwarding services provided through chain of forwarders

India: Budget for 2014-15 announced

India: Tribunal rules social networking profiles can be used to determine PE status

Indonesia: Guidance issued on exchange of information between governments

Japan: Update on potential changes to JCT regime for cross-border digital supplies

Kazakhstan: New investment incentives to become available

Luxembourg: Tax agreement with Taiwan approved

Malta: Treatment of investment committee fees derived by nonresidents clarified

Mexico: Requirements for electronic accounting records published

Ukraine: Overhaul of tax code/introduction of tax amnesty under consideration

In brief: News in brief from China, the EU, Gibraltar, Mexico, Netherlands, the OECD, the US and Vietnam.

Tax treaty round up: Tax treaty developments in Australia, Austria, Canada, Colombia, Egypt, Estonia, Hong Kong, Iceland, India, Ireland, Israel, Korea, Luxembourg, Malta, Mauritius, Mexico, the OECD, Poland, Singapore, Slovakia, Slovenia, Spain, Switzerland, Taiwan, the UK and the US.

Global Tax Alerts

- Brazil: Tax amnesty program revised and incentive for exporters reintroduced
- Brazil: Tax authorities revise view on tax treatment of payments for technical services/assistance
- Brazil: Government reopens tax amnesty program
- China: New reporting requirements for foreign investments/income introduced
- Mexico: SAT extends restructuring period for maquiladoras
- Peru: Guidance issued on reporting obligations for indirect transfers
- Spain: Broad-based corporate tax reform proposed
- United States: Internal Revenue Service Issues Guidance under Section 901(m) on Dispositions Following Covered Asset Acquisitions

25 July 2014

Archive

27 June 2014
US FATCA effective date is just around the corner

13 June 2014
Malaysia parliament approves Goods and Services Tax

23 May 2014
Finnish government publishes action plan to combat international tax avoidance

9 May 2014
CJEU decision may allow for tax refund claims by non-EU/EEA investment funds

25 April 2014
Russia’s “de-offshoring” policy may affect foreign and domestic businesses

11 April 2014

Hong Kong’s new Companies Ordinance introduces court-free amalgamations

28 March 2014

OECD releases discussion drafts on hybrid mismatches

14 March 2014
Chile expands scope of foreign tax credit and mandates electronic billing

28 February 2014
New Curaҫao export regime targets financial sector

14 February 2014
OECD releases discussion draft on transfer pricing documentation and country-by-country reporting

24 January 2014
French Finance Law now in effect

10 January 2014
New decree and rules may ease effects of Mexican tax reform on maquiladora industry

13 December 2013
Changes to Mexico’s maquiladora regime under the 2013 tax reform

22 November 2013
German BFH rules that dividends paid to US S Corp qualify for reduced withholding tax rate under treaty

8 November 2013
Mauritius tightens substance requirements for GBL1 entities

25 October 2013
China SAT issues guidance on Hong Kong tax residence under tax arrangement with Hong Kong

11 October 2013
China (Shanghai) Pilot Free Trade Zone opens for business

27 September 2013
New Greek tax code strengthens thin cap rules, introduces CFC rules

13 September 2013
Germany publishes draft decree on attribution of profits to a PE

23 August 2013
Pressure mounts for nonresidents to file Indian tax returns

26 July 2013
Belgian tax authorities issue guidance on refunds of dividend withholding tax to nonresident entities

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