News
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.
Recent newsletters appear below; for older issues, please email a request to globaltaxpublications@deloitte.com.
World Tax Advisor: 10 October 2014
Featured Articles
- Canada’s new proposed legislation released on cross-border financing and foreign affiliate dumping
- UK tax authorities challenging VAT recovery by head offices
China: SAT responds to BEPS
Germany: Local tax court rules on RETT intragroup restructuring exemption rule
Germany: Local tax court rules on subordination-of-claims agreement
Gibraltar: European Commission state aid investigation expanded to include review of tax rulings
Ukraine: Currency control regulations issued, including temporary restrictions
Uruguay: Tax incentives granted to shared services centers
In brief: News in brief from Chile, India, Indonesia, Isle of Man, the OECD and Ukraine.
Global Tax Alerts
- No new alerts were issued this period. Be sure to refer to the archives to ensure that you are up to date on the most recent releases.
10 October 2014
Archive
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
13 December 2013
Changes to Mexico’s maquiladora regime under the 2013 tax reform
22 November 2013
German BFH rules that dividends paid to US S Corp qualify for reduced withholding tax rate under treaty
8 November 2013
Mauritius tightens substance requirements for GBL1 entities