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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.

18 October 2019

Featured Articles

  • British Virgin Islands publishes economic substance rules
     

Brazil

  • Ruling issued on tax treatment of cross-border cost sharing arrangements

European Union

  • European Council updates list of noncooperative jurisdictions

Germany

  • BFH rules on constitutionality of discount rate for non-interest-bearing liabilities

Guernsey

  • Details on introduction of mandatory disclosure regime announced
  • Guidance on economic substance information required in company tax return issued

India

  • Secondary adjustment law amended

Jersey

  • Consultation on introduction of mandatory disclosure regime launched
  • Changes to company tax return form announced

Luxembourg

  • Limitation of validity period of tax rulings issued before 1 January 2015

OECD

  • Proposal on challenges of digitalization includes new approach to profit allocation

United Arab Emirates

  • List of sectors in which increased foreign ownership permitted approved

United States

  • Additional guidance issued on tax treatment of virtual currency
18 October 2019

Archive

11 October 2019
OECD Secretariat issues proposal for unified approach to certain tax challenges of digitalization

4 October 2019
France’s 2020 finance bill contains measures on corporate tax rate reduction

27 September 2019
EU General Court rules in state aid cases on transfer pricing rulings

20 September 2019
Mexican budget proposals for 2020 include comprehensive tax reform measures

13 September 2019
Australian Federal Court agrees with taxpayer in transfer pricing case

6 September 2019
Australian tax authorities publish draft practical guidance on arm’s length debt test

23 August 2019
Draft law to implement ATAD 2 in Luxembourg released

9 August 2019
Urgent measures for economic growth transposed into Italian law

26 July 2019
French parliament approves legislation creating digital services tax

12 July 2019
Australian Taxation Office rules that transfer pricing provisions override debt-equity rules

28 June 2019
Japan’s enhanced earnings stripping rules align with action 4 of BEPS project

21 June 2019
New Zealand outlines its proposal for a digital services tax

14 June 2019
German BFH clarifies taxation of carried interest from certain fund structures

7 June 2019
OECD releases program of work on tax challenges arising from digitalization of the economy

31 May 2019
Hong Kong IRD issues guidance on tax deduction for R&D expenditures

24 May 2019
Swiss voters approve corporate tax reform bill

17 May 2019
Draft bill addresses Austria’s taxation of digital economy

10 May 2019
“Users” may be basis for attribution of profits to Indian digital PE

3 May 2019
Singapore tax authorities to publish summarized advance rulings

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