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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23 October 2015

Featured Articles
- Update on potential introduction of VAT in GCC countries

India: Government issues clarification on minimum alternate tax

Indonesia: Tax holiday rules expanded and extended

Indonesia: New protocol signed to tax treaty with the Netherlands

Peru: Super deduction granted for scientific research and development expenses

Puerto Rico: More changes made to tax rules

Switzerland: Treaty application should be confirmed with all relevant levels of tax authorities

Taiwan: MOF responds to release of BEPS final reports

In brief: News in brief from Brazil, the EU, Italy, Ukraine and the US.

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

Tax treaty round up: Tax treaty developments in Austria, Cameroon, Canada, Chile, Cyprus, Indonesia, Luxembourg, Netherlands, Saudi Arabia, Seychelles, South Africa, Spain, Switzerland and the US.

Global Tax Alerts

- Ireland: Budget 2016 includes introduction of knowledge development box and CbC reporting
- Luxembourg: 2016 draft budget includes measure to repeal IP regime
- OECD: BEPS action 2: Neutralizing the effects of hybrid mismatch arrangements
- OECD: BEPS final report updates scope of work for guidance on profit splits

23 October 2015


9 October 2015
Final OECD BEPS reports released: An overall perspective

25 September 2015
Australian government introduces bill to combat multinational tax avoidance

11 September 2015
Turkey’s approach to BEPS

21 August 2015
China’s SAT issues guidance on tax administration of enterprise reorganizations

24 July 2015
Japan’s tax authorities clarify new JCT rules on digital services

26 June 2015
Practical tax considerations for service providers operating in the JPDA

12 June 2015
International financial center jurisdictions face challenges in responding to BEPS

22 May 2015
Swiss Supreme Court rules on treaty beneficial ownership in connection with derivative transactions

8 May 2015
Chile’s new rules on taxation of foreign passive income

24 April 2015
Improving the Nigerian tax treaty network may facilitate foreign direct investment

10 April 2015
Overview of requirements to obtain benefits under Croatia’s tax treaties and EU directives

27 March 2015
Overview of requirements to obtain benefits under Croatia’s tax treaties and EU directives

13 March 2015
India budget 2015 presented

27 February 2015
Patent box regime included in package of Italian tax law changes

13 February 2015
French finance laws adopted, including tax measures

23 January 2015
French finance laws adopted, including tax measures

9 January 2015
Luxembourg revises tax ruling practice, transfer pricing rules

12 December 2014
Russia enacts law introducing fundamental changes to taxation of foreign entities

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

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