World Tax Advisor


World Tax Advisor

Connecting you globally.

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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15 December 2017

Featured Articles

  • Mexico launches special economic zones


  • Proposed tax reform would introduce most significant changes in decades


  • Exposure draft legislation addresses hybrid mismatch arrangements


  • Church tax may affect foreign assignees


  • Proposed tax on digital activities approved by upper house of parliament


  • Tax haven list updated


  • MFN clause in tax treaty with Mexico applies

In brief: News in brief from Bulgaria, the EU, France, Greece, Latvia, Malaysia, Poland, Switzerland, the UK and the US.

BEPS corner: Updates on developments in the OECD BEPS initiative, including developments from Australia, Belgium, Cyprus, France, Greece, Ireland, Italy, Malaysia, New Zealand, the OECD, Portugal and the UK.

Tax treaty round up: Tax treaty developments in Belgium, Chile, Czech Republic, Hong Kong, Hungary, Ireland, Israel, Kenya, Korea (ROK), Latvia, Mexico, the OECD, Peru and Singapore.

Global Tax Alerts

  • Austria: Dividend withholding tax refund may be possible for EU/EEA entities
  • Belgium: Belgium extends deadline to file CbC report, master file
  • Greece: Greek tax authorities clarify procedures for filing, exchange of CbC reports and submission of CbC report notifications
  • Ireland: Ireland extends deadline for filing first CbC reports
  • Portugal: Portugal publishes CbC notification form
  • United Kingdom: UK CbC reporting filing and notification deadline approaches
  • United Kingdom: Autumn budget 2017 announced
15 December 2017


24 November 2017
French amended finance law and bill for 2017 contain measures affecting companies

10 November 2017
US government unveils details of proposed tax reform bill

27 October 2017
Luxembourg’s draft 2018 budget law presented to parliament

13 October 2017
French constitutional court rules 3% surtax on dividends is unconstitutional

22 September 2017
Swiss Federal Council releases new package of corporate tax reforms

8 September 2017
Malaysia’s principal hub incentive guidelines revised

18 August 2017
Luxembourg publishes new BEPS-compliant draft of IP regime

21 July 2017
UK’s new Finance Bill to re-introduce previously omitted measures

23 June 2017
CRS rules apply in China as from 1 July 2017

9 June 2017
Japan’s CFC rules tightened in line with BEPS action 3

26 May 2017
Netherlands to redefine scope of dividend withholding tax act

12 May 2017
Australian government wins landmark transfer pricing case on debt financing

28 April 2017
Azerbaijan tax reform includes new transfer pricing and anti-avoidance rules

14 April 2017
Changes to Vietnam’s transfer pricing rules bring the rules in line with BEPS actions

24 March 2017
Oman makes wide-ranging changes to tax law

10 March 2017
South Africa’s 2017 budget includes overall commitment to BEPS project

24 February 2017
India proposes restriction on deductibility of interest

10 February 2017
Measures in India’s budget 2017 affect nonresidents

27 January 2017
Colombia enacts extensive tax reform

13 January 2017
Practical aspects of tax registration by digital services providers under Russia’s new VAT rules

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