Insights
Global Tax Alerts
Updates on tax developments affecting cross-border business.
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
BEPS Action 15: 68 jurisdictions sign MLI to modify bilateral tax treaties
European Union Tax Alert: 26 May 2017
ECOFIN agrees on new directive on tax dispute resolution mechanisms
BEPS action 8: Hard-to-value intangibles: Implementation guidance for tax administrations
European Union Tax Alert: 19 May 2017
CJEU rules Belgian "fairness tax" partly incompatible with EU law
European Union Tax Alert: 18 May 2017
CJEU rules French 3% dividend surtax on EU-source redistributions violates parent-subsidiary directive
Consultation document released on potential changes to interest deduction limitation rules
Archive
Iceland Tax Alert: 15 March 2017
Capital and currency controls lifted
United Kingdom Tax Alert: 8 March 2017
Impact of Spring Budget 2017 on foreign-owned groups
European Union Tax Alert: 24 February 2017
ECOFIN agrees to extend rules on hybrid mismatches: Anti-Tax Avoidance Directive 2
Switzerland Tax Alert: 12 February 2017
Voters reject proposed form of Corporate Tax Reform III
Germany Tax Alert: 25 January 2017
Bill to limit tax deductibility of royalty payments undergoing legislative process
United States Tax Alert: 17 January 2017
Anti-inversion guidance: Treasury finalizes expiring regulations and modifies “de minimis” exceptions
United States Tax Alert: 9 January 2017
Final PFIC regulations clarify indirect ownership issue, address Form 8621 annual reporting requirements
European Union Tax Alert: 2 January 2017
CJEU rules on Spanish state aid cases involving amortization of goodwill
France Tax Alert: 23 December 2016
Finance bill 2017 and amended finance bill 2016 passed
Italy Tax Alert: 23 December 2016
Budget law for 2017 passed
United States Tax Alert: 20 December 2016
Final regulations address new reporting obligations for foreign-owned domestic disregarded entities
United States Tax Alert: 20 December 2016
Final section 367(a)/(d) regulations retroactively prevent tax-free outbound transfers of foreign goodwill and going concern value
United States Tax Alert: 14 December 2016
New Section 987 regulations: key considerations and observations
United States Tax Alert: 12 December 2016
Temporary and Proposed Regulations Address Covered Asset Acquisitions under Section 901(m)
United States Tax Alert: 6 December 2016
Triangular Reorganizations Involving Foreign Corporations and Inbound Nonrecognition Transactions
Spain Tax Alert: 5 December 2016
Measures introduced to raise corporate income tax revenue and tackle VAT fraud
Australia Tax Alert: 2 December 2016
Draft legislation issued on diverted profits tax
OECD Tax Alert: 30 November 2016
BEPS action 15: Final text of multilateral instrument released
United Kingdom Tax Alert: 23 November 2016
Autumn Statement 2016 delivered
France Tax Alert: 19 November 2016
Scope of exemption from 3% surtax to be broadened
United States Tax Alert: 3 November 2016
Final and Proposed Subpart F Regulations Addressing Section 956 and the Active Rents and Royalties Exception
European Union Tax Alert: 3 November 2016
ATAD proposed to be broadened to address hybrid mismatches with third countries
European Union Tax Alert: 28 October 2016
EU Re-launches Common Consolidated Corporate Tax Base
United States Tax Alert: 14 October 2016
Final/Temporary Regulations Address Treatment of Certain Interests in Corporations as Stock or Indebtedness.
Norway Tax Alert: 6 October 2016
Financial activities tax proposed, along with reduction in corporate rate
Spain Tax Alert: 6 October 2016
Rules governing advance payment of corporate income tax modified
France Tax Alert: 5 October 2016
Exemption from surtax on distributions within tax-consolidated groups ruled unconstitutional
United States Tax Alert: 19 September 2016
Notice 2016-52 Introduces New Foreign Tax Credit Splitter Arrangements
Brazil Tax Alert: 15 September 2016
Definition of "substantial economic activities" clarified for grey list
New regulation opens opportunities for foreign investors
Extensive guidance issued on new tax regimes
Discussion draft issued on attribution of profits to PEs
Discussion draft issued on revised guidance on profit splits