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World Tax Advisor
A world of news with tax@hand.
World Tax Advisor presents tax news, commentary and insights from around the world, including a once-monthly tax treaty update, written by professionals of the member firms of Deloitte and focusing on analyses of cross-border tax developments that reflect the dynamic business environment faced by multinationals. This weekly newsletter links readers directly to top stories reported on Deloitte tax@hand, Deloitte’s global tax news and information resource for tax and business professionals.
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April 30, 2021
Featured Articles
- White House proposes tax hikes on high-income individuals in “American Families Plan”
British Virgin Islands
- Reporting deadlines extended due to portal issues
Canada
- Highlights of international tax measures in 2021-2022 federal budget
Cayman Islands
- Updates regarding DITC portal and CRS and FATCA compliance
France
- Ruling issued on VAT refunds for rebates paid by pharmaceutical companies
India
- Foreign company not taxable on reimbursement of expenses for seconded employees
Ireland
- New electronic professional services withholding tax system planned from 1 July 2021
OECD
- Report published on sharing and gig economy and VAT/GST policy and administration
Oman
- Guidance on VAT registration by nonresidents released, as VAT introduced
Spain
- Final regulations implementing DAC 6 published
- Highlights of domestic legislation implementing ATAD II
Tax treaty round up
- Recent developments with respect to the following tax treaties: Brazil-Switzerland, China-Spain, Denmark-Ukraine, Estonia-Mauritius, Germany-Netherlands, Germany-Singapore, Hong Kong-Macao, Hong Kong-Serbia, India-Iran, Malta-Russia, and Saudi Arabia-Switzerland.
Archive
April 23, 2021
Canada’s 2021-2022 federal budget includes tax measures relevant for multinationals
April 16, 2021
Netherlands publishes consultation on changes to tax classification rules for certain entities
April 2, 2021
Inland Revenue Authority of Singapore issues transfer pricing guidance on centralized activities in MNE groups
March 26, 2021
India’s Supreme Court rules payments to nonresidents for imported software are not royalties
March 19, 2021
CJEU confirms VAT on intraentity supplies across EU member states if VAT group exists
12 March 2021
Key measures from UK Spring Budget 2021 for non-UK owned groups
5 March 2021
CJEU upholds French tax credit calculation
26 February 2021
Clarification needed from Mexico’s tax authorities on deductibility of expenses relating to telework
19 February 2021
German MOF publishes decree on extraterritorial taxation of royalties and IP transfers
12 February 2021
Overview of updated transfer pricing administrative guidance from German tax authorities
5 February 2021
Spain’s 2021 budget law includes measures affecting companies, individuals, and nonresidents
29 January 2021
OECD issues updated guidance on the tax treaty implications of the COVID-19 pandemic
22 January 2021
Luxembourg tax authorities release guidance on interest limitation rules
15 January 2021
Peru’s new law introduces modified tax incentives for agricultural sector
8 January 2021
OECD guidance on transfer pricing implications of COVID-19 pandemic released
18 December 2020
French tax authorities publish final version of DAC 6 guidelines
11 December 2020
Australian Taxation Office releases updated guidance on advance pricing arrangements
4 December 2020
Malaysia: Finance Bill 2020 includes various tax measures beyond those in 2021 budget speech
20 November 2020
Regional Comprehensive Economic Partnership agreement signed
13 November 2020
Australian taxpayer wins transfer pricing case in Full Federal Court decision
6 November 2020
Spain enacts digital services tax