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.

17 August 2018

Featured Articles

  • Curaçao’s preferential tax regimes revised to bring them in line with BEPS standards

Bangladesh

  • Finance Act 2018 contains new definition of PE/”business connection” concept eliminated

Kosovo

  • Proposed changes to corporate income tax law include new definition of PE

Luxembourg

  • Tax authorities clarify treatment of virtual currency

Peru

  • Master file and CbC reporting requirements clarified

Ukraine

  • Tax on distributed profits proposed to replace corporate income tax

In brief: News in brief from Australia, Belgium, China, the EU, Hong Kong, Luxembourg, Malaysia, the OECD, Pakistan, Singapore, Spain, Sweden, UAE, the UK and the US.

Tax treaty round up: Tax treaty developments Austria, Cyprus, India, Latvia, Mauritius, the OECD, Singapore, Turkey, Ukraine, the UK and Vietnam.

Global Tax Alerts

  • France: Decree published on new transfer pricing documentation requirements
  • OECD: OECD releases discussion draft on transfer pricing of financial transactions
  • United States: Transition tax guidance: proposed regulations released
  • United States: IRS issues Transfer Pricing Examination Process to replace Transfer Pricing Roadmap
17 August 2018

Archive

20 July 2018
Guidance reinforces requirements to establish beneficial ownership status in Russia

22 June 2018
Barbados budget includes tax increases, repeal of national social responsibility levy

8 June 2018
European Commission releases detailed proposal for definitive VAT system

25 May 2018
Chilean tax authorities issue guidance on application of MFN clause in various tax treaties

11 May 2018
Luxembourg parliament considering introduction of VAT group regime

27 April 2018
New Luxembourg-France tax treaty aligned with 2017 OECD model

13 April 2018
European Commission proposes tax on digital services, structural changes to PE rules

23 March 2018
OECD issues interim report on tax challenges arising from digitalization

9 March 2018
CJEU rules aspects of Dutch fiscal unity regime violate EU law

23 February 2018
China’s SAT publishes new rules on beneficial owners

9 February 2018
South Africa’s anti-dividend stripping rules broadened

26 January 2018
Chinese authorities announce deferral of dividend withholding tax for foreign investors

12 January 2018
Belgium enacts corporate tax reform measures in phased approach

15 December 2017
Mexico launches special economic zones

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

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

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