World Tax Advisor

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World Tax Advisor

Connecting you globally.

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.

24 November 2017

Featured Articles

  • French amended finance law and bill for 2017 contain measures affecting companies

Ecuador

  • Tax haven jurisdictions defined

Germany

  • Capital gains from sale of shares by non-treaty-protected shareholder are fully tax-exempt
  • Final decree issued on withholding tax on outbound payments for software and database usage

India

  • Tax authorities issue master file and CbC reporting rules

Papua New Guinea

  • Tax amnesty in effect until end of 2017

Taiwan

  • Employment income tax exemption procedure under agreement with Japan clarified

In brief: News in brief from Australia, Brazil, Cambodia, Cyprus, Malaysia, Malta, Namibia and the US.

BEPS corner: Updates on developments in the OECD BEPS initiative, including developments from India and the OECD.

Tax treaty round up: Tax treaty developments in Argentina, Belgium, Brazil, China, Cyprus, Finland, Germany, Isle of Man, Italy, Japan, Kenya, Lithuania, Norway, Russia, Taiwan, Ukraine, UK, and Uruguay.

Global Tax Alerts

  • United States: IRS issues two advance pricing agreement international practice units
  • United States: The international tax provisions of the Tax Cuts and Jobs Act – latest developments
24 November 2017

Archive

10 November 2017
US government unveils details of proposed tax reform bill

27 October 2017
Luxembourg’s draft 2018 budget law presented to parliament

13 October 2017
French constitutional court rules 3% surtax on dividends is unconstitutional

22 September 2017
Swiss Federal Council releases new package of corporate tax reforms

8 September 2017
Malaysia’s principal hub incentive guidelines revised

18 August 2017
Luxembourg publishes new BEPS-compliant draft of IP regime

21 July 2017
UK’s new Finance Bill to re-introduce previously omitted measures

23 June 2017
CRS rules apply in China as from 1 July 2017

9 June 2017
Japan’s CFC rules tightened in line with BEPS action 3

26 May 2017
Netherlands to redefine scope of dividend withholding tax act

12 May 2017
Australian government wins landmark transfer pricing case on debt financing

28 April 2017
Azerbaijan tax reform includes new transfer pricing and anti-avoidance rules

14 April 2017
Changes to Vietnam’s transfer pricing rules bring the rules in line with BEPS actions

24 March 2017
Oman makes wide-ranging changes to tax law

10 March 2017
South Africa’s 2017 budget includes overall commitment to BEPS project

24 February 2017
India proposes restriction on deductibility of interest

10 February 2017
Measures in India’s budget 2017 affect nonresidents

27 January 2017
Colombia enacts extensive tax reform

13 January 2017
Practical aspects of tax registration by digital services providers under Russia’s new VAT rules

16 December 2016
UK releases draft legislation on rules restricting deductibility of corporate interest expense

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