World Tax Advisor


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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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

14 November 2014


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

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