World Tax Advisor

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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.

20 September 2019

Featured Articles

  • Mexican budget proposals for 2020 include comprehensive tax reform measures
  • Dutch 2020 budget includes changes to planned corporate tax rate reduction
     

Australia

  • Board of Tax reviews corporate tax residency test rules
  • GST change for offshore suppliers of Australian hotel accommodation

Austria

  • MOF and SAC rule on dividend withholding requirements in abusive structures

Bulgaria

  • Mandatory transfer pricing documentation requirements introduced

El Salvador

  • Amendments to law on industrial and commercial free trade zones

European Union

  • European Commission to investigate individual Belgian excess profit rulings

India

  • Supporting manufacturer not entitled to export incentives benefit for direct exporter

Japan

  • NTA implements additional measures to simplify electronic document preservation

OECD

  • 2018 MAP statistics released during first “Tax Certainty Day”

Saudi Arabia

  • Tax authorities begin requesting transfer pricing documentation
20 September 2019

Archive

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

26 April 2019
India’s High Court clarifies that APAs, MAP agreements may have persuasive value

19 April 2019
Pakistan’s 2019 supplementary finance act includes beneficial measures

12 April 2019
Australian Full Federal Court decision affects private investment funds

5 April 2019
European Commission concludes element of UK CFC rules constitutes illegal state aid

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