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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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Recent newsletters appear below; for older issues, please email a request to globaltaxpublications@deloitte.com.
10 April 2015
Featured Articles
- United Kingdom diverted profits tax now in effect
- Australian government issues tax discussion paper to encourage dialogue on tax reform
Albania: Foreign individuals exempt from social/health insurance contributionsNew rules expand the group of individuals who are exempt from contributing to the country’s social and health insurance systems.
Czech Republic: Electronic filing mandatory
Korea: 2015 tax law reforms in effect
Mexico: Overview of requirements to deduct prorated expenses under shared expense arrangements
Namibia: 2015/2016 budget announced
OECD: Discussion draft issued on mandatory disclosure rules
Vietnam: New guidance on corporate tax rules issued
In brief: News in brief from the Czech Republic, Egypt, El Salvador, the EU, India, Italy, Japan, Malaysia, Malta, Mexico and the UK.
BEPS corner: Updates on developments in the OECD’s base erosion and profit shifting initiative, including developments from Costa Rica, New Zealand, the OECD and the UK.
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 April 2015
Archive
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
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