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World Tax Advisor
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.
World Tax Advisor: 14 November 2014
Featured Articles
- Changes to EU VAT place of supply rules coming in 2015
China: National customs audits to intensify
Luxembourg: 2015 budget measures presented
Mexico: SAT issues regulations on deductions under shared expense agreements
Mexico: Deadline for reporting transactions on SAT website extended
Spain: Inheritance and gift tax rules contrary to EU law
United States: IRS simplifies requirements for certain Canadian retirement plan reporting
In brief: News in brief from Australia, the EU, Greece, Italy, Poland, the UK and Vietnam.
BEPS corner: Updates on developments in the OECD’s base erosion and profit shifting initiative, including developments related to permanent establishments and low value-adding intragroup services.
Global Tax Alerts
- Germany: Upper house of parliament proposes new anti-hybrid rule and other measures
- Greece: Greece Issues Templates and Guidelines for APA Negotiations
- Ireland: Finance Bill 2014: Impact on multinational corporations
- OECD: BEPS Action 7: Preventing the artificial avoidance of PE status
- OECD: Proposed modifications to transfer pricing guidelines relating to low value-adding intragroup services
- United States: Multistate Tax Commission Hears From Firms on Transfer Pricing Project
Archive
24 October 2014
Hong Kong’s TIEA with US in effect
10 October 2014
Canada’s new proposed legislation released on cross-border financing and foreign affiliate dumping
26 September 2014
OECD releases first set of BEPS deliverables
12 September 2014
French tax authorities issue final guidelines on anti-hybrid rule
22 August 2014
New income tax treaties in Peru create opportunities for holding structure planning
25 July 2014
Irish Revenue issues statement of practice on foreign branch double taxation relief
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