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Global Tax Alerts
Global Tax Alerts, prepared by Deloitte professionals around the world, provide summaries of tax developments affecting cross-border transactions.
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.
Recent alerts
14 April 2015: United States Tax Alert
OECD/G20 BEPS Project Releases Discussion Draft on Action 3: Strengthening CFC Rules
18 March 2015: United Kingdom Tax Alert
Budget 2015 announced
13 March 2015: Australia Tax Alert
New draft legislation released on investment manager regime (IMR)
11 February 2015: United States Tax Alert
Final Foreign Tax Credit Splitter Regulations Issued
6 February 2015: United States Tax Alert
Administration Proposes Fundamental International Tax Reform in FY2016 Budget
6 February 2015: China Tax Alert
SAT issues new rules on indirect transfers of assets by nonresident enterprises
4 February 2015: Brazil Tax Alert
New tax package introduced
4 February 2015: Spain Tax Alert
Requirements to benefit from WHT exemption for dividend distributions to EU parent companies relaxed
Recent alerts and an archive of alerts from the previous 12 months appear on this page; for older issues, please email a request to globaltaxpublications@deloitte.com.
Archive
20 December 2014: OECD Tax Alert
Discussion draft released on deductibility of interest expense
19 December 2014: China Tax Alert
SAT issues regulations on the application of the GAAR
19 December 2014: Germany Tax Alert
Anti-hybrid/anti-double dip rules not to be implemented in 2014
19 December 2014: Peru Tax Alert
Parliament approves tax reform bill
11 December 2014: United Kingdom Tax Alert
Draft legislation on diverted profits tax released
4 December 2014: United Kingdom Tax Alert
2014 Autumn Statement contains BEPS measures
3 December 2014: United States Tax Alert
OECD Releases Discussion Draft on BEPS Action 7 – Preventing Artificial Avoidance of PE Status
2 December 2014: Spain Tax Alert
Corporate tax reform enacted
2 December 2014: Norway Tax Alert
Advisory panel proposes tax reform
24 November 2014: United States Tax Alert
Final Regulations Address Gain Recognition Agreements and Other Cross-Border Transfer Reporting
21 November 2014: Brazil Tax Alert
Tax amnesty reopened, Reintegra program made permanent
14 November 2014: France Tax Alert
Amended Finance Bill contains proposal to allow horizontal tax consolidation
10 November 2014: OECD Tax Alert
Proposed modifications to transfer pricing guidelines relating to low value-adding intragroup services
7 November 2014: Germany Tax Alert
Upper house of parliament proposes new anti-hybrid rule and other measures
4 November 2014: OECD Tax Alert
BEPS Action 7: Preventing the artificial avoidance of PE status
23 October 2014: Ireland Tax Alert
Finance Bill 2014: Impact on multinational corporations
14 October 2014: Ireland Tax Alert
Budget announcement on double Irish structure
23 September 2014: United States Tax Alert
Treasury Anti-Inversion Notice
23 September 2014: Switzerland Tax Alert
Draft legislation on Corporate Tax Reform III published
19 September 2014: United States Tax Alert
OECD Releases the BEPS Project 2014 Deliverables
16 September 2014: United States Tax Alert
OECD Releases First Set of BEPS Deliverables
11 September 2014: United States Tax Alert
Schumer Anti-Inversion Bill
10 September 2014: United States Tax Alert
PFIC Reporting Relief for Mark-to-Market Investments
23 August 2014: Chile Tax Alert
Amended tax reform bill approved by Senate
1 August 2014: United States Tax Alert
“Stop Corporate Earnings Stripping Act of 2014”
25 July 2014: France Tax Alert
Amended Finance Law for 2014 passed
23 July 2014: United States Tax Alert
Internal Revenue Service Issues Guidance under Section 901(m) on Dispositions Following Covered Asset Acquisitions
21 July 2014: Brazil Tax Alert
Tax amnesty program revised and incentive for exporters reintroduced
New reporting requirements for foreign investments/income introduced
SAT extends restructuring period for maquiladoras
Guidance issued on reporting obligations for indirect transfers
Broad-based corporate tax reform proposed
27 June 2014: Brazil Tax Alert
Government reopens tax amnesty program
27 June 2014: Brazil Tax Alert
Tax authorities revise view on tax treatment of payments for technical services/assistance
17 June 2014: Sweden Tax Alert
Committee on corporate taxation proposes changes to corporate tax rules
16 June 2014: Luxembourg Tax Alert
Tax authorities issue guidance on use of foreign currency for tax purposes
12 June 2014: European Union Tax Alert
CJEU rules Netherlands fiscal unity regime incompatible with EU law
5 June 2014: European Union Tax Alert
CJEU declares Netherlands dividend withholding tax compatible with EU law
IOF on short-term external loan transactions revised again
Tax authorities issue guidance on transition tax regime and CFC election procedures
27 May 2014: Ireland Tax Alert
BEPS consultation process launched
21 May 2014: United States Tax Alert
Bills Extend Scope of Section 7874
15 May 2014: Brazil Tax Alert
Repeal of RTT and changes to CFC/share premium allocation rules converted into law
25 April 2014: United States Tax Alert
Cross-Border Triangular Reorganizations Notice
25 April 2014: Canada Tax Alert
FCA limits scope of foreign affiliates anti-avoidance rule in Lehigh
25 April 2014: Norway Tax Alert
MOF issues exceptions to interest deduction limitation rules
17 April 2014: Chile Tax Alert
Sweeping tax reform bill presented to congress
17 April 2014: France Tax Alert
Tax authorities issue draft comments on anti-hybrid rule
15 April 2014: Switzerland Tax Alert
Cantons announce lower headline tax rates in anticipation of Corporate Tax Reform III
12 April 2014: Denmark Tax Alert
National Tax Board issues favorable ruling on PE and anti-avoidance rules
9 April 2014: Australia Tax Alert
ATO wins appeal on treaty issues affecting Cayman limited partnership
4 April 2014: United States Tax Alert
OECD Releases BEPS Draft on Hybrid Mismatch Arrangements