World Tax Advisor

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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.

9 June 2017

Featured Articles

  • Japan’s CFC rules tightened in line with BEPS action 3

Cyprus

  • MOF revises CbC reporting decree

European Union

  • CJEU rules on Luxembourg’s implementation of IGP exemption

Germany

  • Draft decree released on withholding tax treatment of software and database licensing arrangements

Mexico

  • Rules for application of reduced interest withholding tax rates revised

OECD

  • Peer review document released on treaty shopping minimum standard

In brief: News in brief from Brazil, Cambodia, Ecuador, the EU, Hong Kong, India and Peru.

BEPS corner: Updates on developments in the OECD BEPS initiative, including developments from Brazil, Cyprus, Japan, Mexico, the OECD, Peru, Portugal and the US.

Global Tax Alerts

  • Brazil: Brazil issues additional guidance on CbC reporting rules
  • European Union: ECOFIN agrees on new directive on tax dispute resolution mechanisms
  • OECD: BEPS action 8: Hard-to-value intangibles: Implementation guidance for tax administrations
  • Portugal: Portugal extends deadline for filing CbC notification
  • Spain: Spain publishes draft order approving new form for reporting related-party and tax haven transactions
  • United States: IRS enters into initial CbC reporting exchange agreements
9 June 2017

Archive

26 May 2017
Netherlands to redefine scope of dividend withholding tax act

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

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