Global Tax Alerts

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Global Tax Alerts

Global Tax Alerts, prepared by Deloitte professionals around the world, provide summaries of tax developments affecting cross-border transactions.

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

30 July 2015: United States Tax Alert

Innovation box discussion draft released; robust international tax reform debate expected this year

27 July 2015: Brazil Tax Alert

Tax planning disclosure requirement introduced - BEPS Action 12

10 July 2015: United States Tax Alert

Treasury Releases Draft Amendments to the 2006 U.S. Model Income Tax Convention

8 July 2015: Brazil Tax Alert

New FATCA-compliant financial reporting requirements enacted

8 July 2015: United Kingdom Tax Alert

Summer budget 2015 announced

29 June 2015: European Union Tax Alert

CJEU AG issues opinion on Dutch dividend withholding tax cases

12 June 2015: Puerto Rico Tax Alert

Tax reform enacted

12 June 2015: Iceland Tax Alert

Legislation proposed to ease capital controls, introduce "stability tax"

12 June 2015: OECD Tax Alert

BEPS Action 13: Country-by-country reporting implementation package

8 June 2015: Switzerland Tax Alert

Revised draft legislation on CTR III introduced into parliament

5 June 2015: United States Tax Alert

OECD Releases a Discussion Draft on Open Issues in BEPS Action 6 - Prevent Treaty Abuse

5 June 2015: OECD Tax Alert

BEPS Action 8: Hard to value intangibles

4 June 2015: United States Tax Alert

Treasury Releases Final Substantial Business Activities Regulations Under Section 7874

29 May 2015: OECD Tax Alert

BEPS Action 6: Preventing the granting of treaty benefits in inappropriate circumstances

28 May 2015: Australia Tax Alert

Investment manager regime bill introduced into parliament

22 May 2015: Brazil Tax Alert

Social contribution on net profits increased for financial institutions

22 May 2015: Brazil Tax Alert

PIS/COFINS exemption on certain financial income reinstated

19 May 2015: United States Tax Alert

OECD Releases Revised Discussion Draft on BEPS Action 7 - Preventing Artificial Avoidance of PE Status

14 May 2015: Australia Tax Alert

2015-16 federal budget: What does it mean for multinationals?

11 May 2015: Australia Tax Alert

Draft diverted profits legislation to be released/GST to be extended

4 May 2015: Australia Tax Alert

Tax transparency rules to take effect in 2015

27 April 2015: United States Tax Alert

Proposed Regulations Address the PFIC Status of Foreign Insurance Companies

14 April 2015: United States Tax Alert

OECD/G20 BEPS Project Releases Discussion Draft on Action 3: Strengthening CFC Rules

Recent alerts and an archive of alerts from the previous 12 months appear on this page; for older issues, please email a request to globaltaxpublications@deloitte.com

Archive

20 December 2014: OECD Tax Alert

Discussion draft released on deductibility of interest expense

19 December 2014: China Tax Alert

SAT issues regulations on the application of the GAAR

19 December 2014: Germany Tax Alert

Anti-hybrid/anti-double dip rules not to be implemented in 2014

19 December 2014: Peru Tax Alert

Parliament approves tax reform bill 

11 December 2014: United Kingdom Tax Alert

Draft legislation on diverted profits tax released

4 December 2014: United Kingdom Tax Alert

2014 Autumn Statement contains BEPS measures

3 December 2014: United States Tax Alert

OECD Releases Discussion Draft on BEPS Action 7 – Preventing Artificial Avoidance of PE Status

2 December 2014: Spain Tax Alert

Corporate tax reform enacted

2 December 2014: Norway Tax Alert

Advisory panel proposes tax reform

24 November 2014: United States Tax Alert

Final Regulations Address Gain Recognition Agreements and Other Cross-Border Transfer Reporting

21 November 2014: Brazil Tax Alert

Tax amnesty reopened, Reintegra program made permanent

14 November 2014: France Tax Alert

Amended Finance Bill contains proposal to allow horizontal tax consolidation

10 November 2014: OECD Tax Alert

Proposed modifications to transfer pricing guidelines relating to low value-adding intragroup services

7 November 2014: Germany Tax Alert

Upper house of parliament proposes new anti-hybrid rule and other measures

4 November 2014: OECD Tax Alert

BEPS Action 7: Preventing the artificial avoidance of PE status

23 October 2014: Ireland Tax Alert

Finance Bill 2014: Impact on multinational corporations

14 October 2014: Ireland Tax Alert

Budget announcement on double Irish structure

23 September 2014: United States Tax Alert

Treasury Anti-Inversion Notice

23 September 2014: Switzerland Tax Alert

Draft legislation on Corporate Tax Reform III published

19 September 2014: United States Tax Alert

OECD Releases the BEPS Project 2014 Deliverables

16 September 2014: United States Tax Alert

OECD Releases First Set of BEPS Deliverables

11 September 2014: United States Tax Alert

Schumer Anti-Inversion Bill

10 September 2014: United States Tax Alert

PFIC Reporting Relief for Mark-to-Market Investments

23 August 2014: Chile Tax Alert

Amended tax reform bill approved by Senate

1 August 2014: United States Tax Alert

“Stop Corporate Earnings Stripping Act of 2014”

25 July 2014: France Tax Alert

Amended Finance Law for 2014 passed

23 July 2014: United States Tax Alert

Internal Revenue Service Issues Guidance under Section 901(m) on Dispositions Following Covered Asset Acquisitions

21 July 2014: Brazil Tax Alert

Tax amnesty program revised and incentive for exporters reintroduced

21 July 2014: China Tax Alert

New reporting requirements for foreign investments/income introduced

8 July 2014: Mexico Tax Alert

SAT extends restructuring period for maquiladoras

7 July 2014: Peru Tax Alert

Guidance issued on reporting obligations for indirect transfers

2 July 2014: Spain Tax Alert

Broad-based corporate tax reform proposed

27 June 2014: Brazil Tax Alert

Government reopens tax amnesty program

27 June 2014: Brazil Tax Alert

Tax authorities revise view on tax treatment of payments for technical services/assistance

17 June 2014: Sweden Tax Alert

Committee on corporate taxation proposes changes to corporate tax rules

16 June 2014: Luxembourg Tax Alert

Tax authorities issue guidance on use of foreign currency for tax purposes

12 June 2014: European Union Tax Alert

CJEU rules Netherlands fiscal unity regime incompatible with EU law

5 June 2014: European Union Tax Alert

CJEU declares Netherlands dividend withholding tax compatible with EU law

5 June 2014: Brazil Tax Alert

IOF on short-term external loan transactions revised again

3 June 2014: Brazil Tax Alert

Tax authorities issue guidance on transition tax regime and CFC election procedures

27 May 2014: Ireland Tax Alert

BEPS consultation process launched

21 May 2014: United States Tax Alert

Bills Extend Scope of Section 7874

15 May 2014: Brazil Tax Alert

Repeal of RTT and changes to CFC/share premium allocation rules converted into law

25 April 2014: United States Tax Alert

Cross-Border Triangular Reorganizations Notice

25 April 2014: Canada Tax Alert

FCA limits scope of foreign affiliates anti-avoidance rule in Lehigh

25 April 2014: Norway Tax Alert

MOF issues exceptions to interest deduction limitation rules

17 April 2014: Chile Tax Alert

Sweeping tax reform bill presented to congress

17 April 2014: France Tax Alert

Tax authorities issue draft comments on anti-hybrid rule

15 April 2014: Switzerland Tax Alert

Cantons announce lower headline tax rates in anticipation of Corporate Tax Reform III

12 April 2014: Denmark Tax Alert

National Tax Board issues favorable ruling on PE and anti-avoidance rules

9 April 2014: Australia Tax Alert

ATO wins appeal on treaty issues affecting Cayman limited partnership

4 April 2014: United States Tax Alert

OECD Releases BEPS Draft on Hybrid Mismatch Arrangements

Archive

28 February 2014: United States Tax Alert

The International Tax Provisions of the Tax Reform Act of 2014

28 February 2014: European Union Tax Alert

AG Kokott opines Netherlands fiscal unity regime incompatible with EU law

27 February 2014: Brazil Tax Alert

New position adopted on tax treatment of payments for technical services without transfer of technology

22 February 2014: Switzerland Tax Alert

SFTA updates guidelines for taxation of principal companies

20 February 2014: Canada Tax Alert

2014 budget includes inbound financing and anti-treaty shopping measures

14 February 2014: Netherlands Tax Alert

Supreme court confirms treatment of hybrid instruments for participation exemption purposes

5 February 2014: Australia Tax Alert

New draft legislation released on investment manager regime

23 January 2014: Austria Tax Alert

Draft of 2014 tax reform bill released

18 January 2014: United States Tax Alert

§7874 Temporary Regulations re: Stock Acquired for Cash or Other Disqualified Property

4 January 2014: Mexico Tax Alert

New decree and rules may ease effects of tax reform on maquiladora industry

24 December 2013: Gibraltar Tax Alert

Royalty income to be subject to income tax

20 December 2013: Australia Tax Alert

Government announces fate of outstanding tax measures

12 December 2013: Mexico Tax Alert

Tax reform passed

6 December 2013: United States Tax Alert

Final and new proposed dividend equivalent regulations issued under Section 871(m)

5 December 2013: United Kingdom Tax Alert

Autumn statement delivered

3 December 2013: United States Tax Alert

Baucus international tax reform proposals: impact on foreign multinationals

26 November 2013: European Union Tax Alert

Changes proposed to parent-subsidiary directive to tackle tax avoidance

20 November 2013: United States Tax Alert

Baucus tax reform discussion draft takes on international tax rules

14 November 2013: Australia Tax Alert

Government announces plans for backlog of tax measures

13 November 2013: Brazil Tax Alert

RTT repealed, changes made to CFC and share premium allocation rules

8 November 2013: France Tax Alert

Bill to combat tax avoidance approved

8 November 2013: Norway Tax Alert

New government makes minor change to interest deduction limit proposal

25 October 2013: Ireland Tax Alert

Finance Bill 2013 published

24 October 2013: Portugal Tax Alert

Corporate tax reform proposed

23 October 2013: Mexico Tax Alert

Update on progress of tax reform

15 October 2013: Norway Tax Alert

Budget for 2014 contains interest deduction limitation rule

11 October 2013: Hungary Tax Alert

Changes to be proposed to participation exemption and company migration rules

11 October 2013: Brazil Tax Alert

Tax amnesty programs re-opened and expanded

26 September 2013: France Tax Alert

Finance Bill 2014 includes new taxes on large companies

24 September 2013: Brazil Tax Alert

New accounting and tax rules and reporting requirement under Transition Tax Regime

23 September 2013: United States Tax Alert

U.S. Tax Court Holds That Elective Rev. Proc. 99-32 Accounts Receivable Are for Certain Tax Purposes “Indebtedness” Existing at the End of the Year to Which the 482 Adjustment Relates

9 September 2013: Mexico Tax Alert

Tax reform presented to congress

3 August 2013: Brazil Tax Alert

Guidance issued on spread for transfer pricing purposes

24 July 2013: Mexico Tax Alert

Deadline to file 2012 maquiladora information return approaching

23 July 2013: Italy Tax Alert

Draft implementation rules issued on optional exit tax deferral regime

19 July 2013: OECD Tax Alert

Action plan on base erosion and profit shifting released

20 June 2013: OECD Tax Alert

G8 communiqué advocates multilateral exchange of information

13 June 2013: Germany Tax Alert

Amended Tax Act 2013 approved

11 June 2013: Gibraltar Tax Alert

Tax treatment of intercompany interest amended

1 June 2013: Canada Tax Alert

Tax Court rules on scope of Canadian foreign affiliate anti-avoidance rule

21 May 2013: United States Tax Alert

Supreme Court finds UK windfall tax creditable under Code section 901

20 May 2013: Switzerland Tax Alert

Corporate tax reform report advocates strengthening of international tax competitiveness

17 May 2013: Denmark Tax Alert

Corporate income tax rate reduction proposed

15 May 2013: Australia Tax Alert

Budget 2013-14 targets debt funding by multinationals

10 May 2013: Australia Tax Alert

Court rules on foreign limited partnerships and capital gains tax issues

9 May 2013: Norway Tax Alert

Tax increase announced for petroleum companies

8 May 2013: Malta Tax Alert

New treaty signed with Russia

12 April 2013: Norway Tax Alert

Consultation paper released on limit on related party debt interest deduction

10 April 2013: United States Tax Alert

Administration Releases FY2014 Budget and Treasury Releases Descriptions of International Tax Proposals in Greenbook

9 April 2013: Australia Tax Alert

Draft legislation released on investment manager regime

4 April 2013: Australia Tax Alert

Proposals released to publicly disclose tax payment details

4 April 2013: Ireland Tax Alert

Finance Act 2013: Ireland always open for business

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