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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25 September 2015

Featured Articles
- Australian government introduces bill to combat multinational tax avoidance
- China SAT issues new rules for claiming treaty benefits

Brazil: MOF unveils austerity package with tax measures

Chile: Guidance issued on loss carryforwards upon change in ownership

Cyprus: Tax treaty signed with Iran

European Union: Draft report on corporate tax transparency published

India: High Court confirms sufficiency of Mauritius tax residence certificate to support treaty benefits claim

Indonesia: Updated guidance issued on exchange of information between governments

Russia: Arbitration court decision may create risks for cross-border licensing arrangements

Taiwan: Double taxation agreement signed with Mainland China

In brief: News in brief from Australia, Colombia, Cyprus, Finland, Indonesia, Israel, the OECD, Peru, Romania, the UK and the US.

Tax treaty round up: Tax treaty developments in China, Cyprus, India, Ireland, Malaysia, Mauritius, Nigeria, Norway, Slovakia, Spain, Sweden, Taiwan, Ukraine and the US.

Global Tax Alerts

- China: SAT issues draft guidance on transfer pricing rules and BEPS initiatives
- European Union: CJEU rules on Dutch dividend withholding tax cases
- Italy: Major changes made to international tax rules
- Mexico: Measures proposed to implement CbC reporting and OECD standard for information exchange
- Netherlands: Draft bill published on implementation of amended EU parent-subsidiary directive
- United States: Regulations under section 367(a) relating to outbound “F” reorganizations finalized

25 September 2015


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

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

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