World Tax Advisor


World Tax Advisor

Новости меж­ду­на­род­но­го налого­обложения

Бюллетень World Tax Advisor посвящен новостям международного налогообложения и составляется специалистами фирм ― участников «Делойта». Бюллетень посвящен анализу новостей трансграничного налогообложения, отражающих динамичную бизнес-среду, в которой работают транснациональные компании. В последнем выпуске каждого месяца содержатся актуальные данные об изменениях в соглашениях об избежании двойного налогообложения.

Последние выпуски бюллетеня представлены ниже; для получения более ранних выпусков направьте письмо на электронный адрес

21 August 2015

Featured Articles
- China’s SAT issues guidance on tax administration of enterprise reorganizations

Australia: Draft legislation on CbC reporting and transfer pricing documentation released

Brazil: New federal tax amnesty program introduced

Cyprus: Amendments aim to enhance competitiveness of tax system

European Union: CJEU rules on VAT deduction for holding company on acquisition of shares in subsidiaries

Italy: Tax authorities adopt stricter approach to application of NID regime

Luxembourg: Intergovernmental agreement with the US transposed into domestic law

Netherlands: Supreme Court rules SICAV not entitled to refund of dividend withholding tax

Portugal: New regime applicable in Madeira Free Trade Zone

Sweden: Tax authorities clarify when employee working at home can create a PE

In brief: News in brief from Austria, Brazil, Chile, Denmark, Greece, the OECD, Panama, Taiwan, Thailand and the World Customs Organization.

BEPS corner: Updates on developments in the OECD’s base erosion and profit shifting initiative, including developments from Australia, Brazil, the OECD and the US.

Tax treaty round up: Tax treaty developments in Cyprus, Hong Kong, Indonesia, Italy, Netherlands, Panama, Poland, Switzerland, the UK and the US.

Global Tax Alerts

- Brazil: Tax planning disclosure requirement introduced – BEPS Action 12
- United States: Notice 2015-54 limits ability to transfer property to a partnership tax free
- United States: Innovation box discussion draft released; robust international tax reform debate expected
- United States: Tax Court invalidates cost sharing rule in “Altera” decision

21 August 2015


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

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

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