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World Tax Advisor

A world of news with tax@hand.

World Tax Advisor presents tax news, commentary and insights from around the world, including a once-monthly tax treaty update, written by professionals of the member firms of Deloitte and focusing on analyses of cross-border tax developments that reflect the dynamic business environment faced by multinationals. This weekly newsletter links readers directly to top stories reported on Deloitte tax@hand, Deloitte’s global tax news and information resource for tax and business professionals.

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Recent newsletters appear below; for older issues, please email a request to globaltaxpublications@deloitte.com.

22 February 2019

Featured Articles

  • Changes to Malaysia’s incentive regimes include modifications in line with BEPS action 5
     

Costa Rica

  • First draft regulations to implement VAT released

European Union

  • EU General Court annuls excess profit rulings state aid decision

Germany

  • Guidance issued on application of trade tax rules following CJEU decision

Guatemala

  • Detail on suppliers to be reported in monthly VAT returns

Iceland

  • Ceiling for R&D tax credit increased

Ireland

  • Public consultation sought views on ATAD interest limitation and hybrid provisions

New Zealand

  • Interim digital services tax to be implemented ahead of OECD work

OECD

  • Peer review reports released on treaty shopping and tax dispute resolution

Saudi Arabia

  • GAZT issues final transfer pricing regulations

Taiwan

  • Legislation on FTZ activities qualifying for corporate income tax exemption amended

Tax treaty round up

  • Tax treaty developments in Argentina, Chile, Cyprus, Ecuador, Israel, Russia and Uruguay.
22 February 2019

Archive

15 February 2019
New and amended Barbados legislation includes introduction of economic substance test

8 February 2019
Income tax regulations updated to implement significant tax changes in Peru

1 February 2019
Spain’s budget bill would limit participation exemption, introduce corporate minimum tax

25 January 2019
Mexico’s tax authorities issue rules for tax offsets and incentives for taxpayers in northern border region

18 January 2019
Italy’s 2019 budget law introduces new digital services tax

11 January 2019
French finance law for 2019 implements ATAD 1 measures, changes tax consolidation rules

21 December 2018
Saudi Arabia releases draft transfer pricing regulations

14 December 2018
New Luxembourg government coalition agreement includes CIT rate reduction, other tax measures

7 December 2018
Barbados IBC and ISRL regimes to be abolished and no new licenses to be granted

30 November 2018
Colombia’s 2019 finance bill proposes significant tax reforms

23 November 2018
Switzerland’s FTA announces no new principal company, finance branch rulings as from 1 January 2019

16 November 2018
Finland proposes changes to CFC rules based on EU ATAD

9 November 2018
Minister of Finance issues decree on exit tax consequences where Germany’s taxing rights are restricted

2 November 2018
UK Budget 2018 includes new digital services tax

26 October 2018
Thailand approves new IBC regime to replace existing HQ regimes

19 October 2018
Aligning R&D arrangements and transfer pricing for MNEs operating in China

12 October 2018
Ireland budget 2019 includes measures to implement EU ATAD

5 October 2018
Australia releases discussion paper on taxation of digital economy

28 September 2018
French 2019 finance bill contains BEPS / EU ATAD 1 measures

21 September 2018
Netherlands’ 2019 tax package includes plans to implement EU ATAD 1, reduce corporate tax rate

14 September 2018
Ireland publishes corporate tax roadmap

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