Global Tax Alerts

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Global Tax Alerts

Updates on tax developments affecting cross-border business.

Recent alerts and an archive of alerts from the previous 12 months appear below; for older issues, please email a request to globaltaxpublications@deloitte.com.
 

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Recent alerts

United States Tax Alert: 9 August 2017

Notice 2017-42: Extended effective date for Section 871(m) withholding on dividends

United States Tax Alert: 2 August 2017

Notice 2017-36 delays application of Section 385 documentation regulations

United States Tax Alert: 18 July 2017

Tax Court declines to follow Rev. Rul. 91-32

OECD/United States Tax Alert: 23 June 2017

OECD releases new discussion draft on attribution of profits to PEs

OECD Tax Alert: 9 June 2017

BEPS Action 15: 68 jurisdictions sign MLI to modify bilateral tax treaties

European Union Tax Alert: 26 May 2017

ECOFIN agrees on new directive on tax dispute resolution mechanisms

OECD Tax Alert: 26 May 2017

BEPS action 8: Hard-to-value intangibles: Implementation guidance for tax administrations

European Union Tax Alert: 19 May 2017

CJEU rules Belgian "fairness tax" partly incompatible with EU law

European Union Tax Alert: 18 May 2017

CJEU rules French 3% dividend surtax on EU-source redistributions violates parent-subsidiary directive

Norway Tax Alert: 4 May 2017

Consultation document released on potential changes to interest deduction limitation rules

Archive

Iceland Tax Alert: 15 March 2017

Capital and currency controls lifted

United Kingdom Tax Alert: 8 March 2017

Impact of Spring Budget 2017 on foreign-owned groups

European Union Tax Alert: 24 February 2017

ECOFIN agrees to extend rules on hybrid mismatches: Anti-Tax Avoidance Directive 2

Switzerland Tax Alert: 12 February 2017

Voters reject proposed form of Corporate Tax Reform III

Germany Tax Alert: 25 January 2017

Bill to limit tax deductibility of royalty payments undergoing legislative process

United States Tax Alert: 17 January 2017

Anti-inversion guidance: Treasury finalizes expiring regulations and modifies “de minimis” exceptions

United States Tax Alert: 9 January 2017

Final PFIC regulations clarify indirect ownership issue, address Form 8621 annual reporting requirements

European Union Tax Alert: 2 January 2017

CJEU rules on Spanish state aid cases involving amortization of goodwill

France Tax Alert: 23 December 2016

Finance bill 2017 and amended finance bill 2016 passed

Italy Tax Alert: 23 December 2016

Budget law for 2017 passed

United States Tax Alert: 20 December 2016

Final regulations address new reporting obligations for foreign-owned domestic disregarded entities

United States Tax Alert: 20 December 2016

Final section 367(a)/(d) regulations retroactively prevent tax-free outbound transfers of foreign goodwill and going concern value

United States Tax Alert: 14 December 2016

New Section 987 regulations: key considerations and observations

United States Tax Alert: 12 December 2016

Temporary and Proposed Regulations Address Covered Asset Acquisitions under Section 901(m)

United States Tax Alert: 6 December 2016

Triangular Reorganizations Involving Foreign Corporations and Inbound Nonrecognition Transactions

Spain Tax Alert: 5 December 2016

Measures introduced to raise corporate income tax revenue and tackle VAT fraud

Australia Tax Alert: 2 December 2016

Draft legislation issued on diverted profits tax

OECD Tax Alert: 30 November 2016

BEPS action 15: Final text of multilateral instrument released

United Kingdom Tax Alert: 23 November 2016

Autumn Statement 2016 delivered

France Tax Alert: 19 November 2016

Scope of exemption from 3% surtax to be broadened

United States Tax Alert: 3 November 2016

Final and Proposed Subpart F Regulations Addressing Section 956 and the Active Rents and Royalties Exception

European Union Tax Alert: 3 November 2016

ATAD proposed to be broadened to address hybrid mismatches with third countries

European Union Tax Alert: 28 October 2016

EU Re-launches Common Consolidated Corporate Tax Base

United States Tax Alert: 14 October 2016

Final/Temporary Regulations Address Treatment of Certain Interests in Corporations as Stock or Indebtedness.

Norway Tax Alert: 6 October 2016

Financial activities tax proposed, along with reduction in corporate rate

Spain Tax Alert: 6 October 2016

Rules governing advance payment of corporate income tax modified

France Tax Alert: 5 October 2016

Exemption from surtax on distributions within tax-consolidated groups ruled unconstitutional

United States Tax Alert: 19 September 2016

Notice 2016-52 Introduces New Foreign Tax Credit Splitter Arrangements

Brazil Tax Alert: 15 September 2016

Definition of "substantial economic activities" clarified for grey list

Chile Tax Alert: 28 July 2016

New regulation opens opportunities for foreign investors

Chile Tax Alert: 21 July 2016

Extensive guidance issued on new tax regimes

OECD Tax Alert: 8 July 2016

Discussion draft issued on attribution of profits to PEs

OECD Tax Alert: 8 July 2016

Discussion draft issued on revised guidance on profit splits

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