News
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
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"
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
BEPS Action 8: Hard to value intangibles
4 June 2015: United States Tax Alert
Treasury Releases Final Substantial Business Activities Regulations Under Section 7874
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
Social contribution on net profits increased for financial institutions
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
New reporting requirements for foreign investments/income introduced
SAT extends restructuring period for maquiladoras
Guidance issued on reporting obligations for indirect transfers
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
IOF on short-term external loan transactions revised again
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
Draft implementation rules issued on optional exit tax deferral regime
Action plan on base erosion and profit shifting released
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
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
Tax increase announced for petroleum companies
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