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: 12 December 2014

Featured Articles
- Russia enacts law introducing fundamental changes to taxation of foreign entities

Brazil: Income tax rate threshold for tax haven classification lowered

Brazil: New tax treatment of vessel charter payments in the oil and gas industry

Brazil: New regulations issued on transition tax regime, new CFC rules

Germany: Anti-hybrid and anti-double-dip rules unlikely to be implemented

Ireland: SARP and FED regimes enhanced

Mexico: Requirement to submit electronic accounting records modified

New Zealand: Tax policy briefing released

Thailand: New investment promotion strategy announced

Ukraine: Currency control restrictions extended

United States: One-year extenders package pendin

In brief: News in brief from Albania, the EU, Guatemala, Indonesia and Portugal.

BEPS corner: Updates on developments in the OECD’s base erosion and profit shifting initiative, including developments from Germany, New Zealand and the UK.

Tax treaty round up: Tax treaty developments in Austria and the US.

Global Tax Alerts

- Norway: Advisory panel proposes tax reform

- Spain: Corporate tax reform enacted

- United Kingdom: 2014 Autumn Statement contains BEPS measures

- United Kingdom: Draft legislation on diverted profits tax released

12 December 2014


28 November 2014
PRC authorities clarify tax treatment of investment through Shanghai Hong Kong Stock Connect program and of QFIIs/RQFIIs

14 November 2014
Changes to EU VAT place of supply rules coming in 2015

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

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