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.

13 October 2017

Featured Articles

  • French constitutional court rules 3% surtax on dividends is unconstitutional
  • Latvia moves to taxation of corporate profit distributions

France

  • Deadline for SMEs to file transfer pricing form approaching

Mexico

  • Extended repatriation deadline under capital repatriation program is 19 October 2017

Puerto Rico

  • Tax and administrative relief due to hurricane announced

Russia

  • General anti-avoidance rules introduced

In brief: News in brief from Brazil, Canada, the EU, Greece, Ireland, Jersey, Netherlands, South Africa and Switzerland.

BEPS corner: Updates on developments in the OECD BEPS initiative, including developments from Argentina, Bermuda, the EU, Ireland, Italy, Malaysia and the OECD.

Global Tax Alerts

  • Argentina: CbC reporting rules issued
  • Australia: ATO publishes general purpose financial statement guidance
  • France: Finance bill for 2018 published
  • Ireland: Report on corporation tax code includes transfer pricing recommendations
  • Malaysia: Malaysia issues sample notification letters for CbC reporting
  • United States: IRS files notice of appeal in cost sharing case
  • United States: Notice 2017-57 defers applicability date of section 987 regulations
  • United States: Treasury report proposes withdrawal, partial revocation of 2016 regulations
  • United States: IRS APMA Program issues draft APA template for comment
13 October 2017

Archive

22 September 2017
Swiss Federal Council releases new package of corporate tax reforms

8 September 2017
Malaysia’s principal hub incentive guidelines revised

18 August 2017
Luxembourg publishes new BEPS-compliant draft of IP regime

21 July 2017
UK’s new Finance Bill to re-introduce previously omitted measures

23 June 2017
CRS rules apply in China as from 1 July 2017

9 June 2017
Japan’s CFC rules tightened in line with BEPS action 3

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

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