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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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Recent newsletters appear below; for older issues, please email a request to globaltaxpublications@deloitte.com.

10 January 2020

Featured Articles

  • Israeli court rules business model change not necessarily sale of functions, assets and risks
     

European Union

  • CJEU rules Belgian participation exemption applied with NID infringes EU directive

France

  • 2020 finance bill becomes law

Germany

  • Draft law includes long-awaited reform of CFC rules
  • Legislation to enact significant changes to transfer pricing rules introduced

India

  • Company law tribunal rejects scheme of arrangement involving outbound demerger
  • Legislation introducing reduced concessional tax rates and other reliefs enacted

Luxembourg

  • ATAD 2 implemented into domestic law
  • Pre-2015 advance tax decisions cease to have effect from end of 2019 tax year

Qatar

  • New regulations amend income tax law and introduce transfer pricing requirements

United States

  • Deloitte Tax summarizes proposed regulations under sections 863-865
  • Treasury, IRS release section 162(m) proposed regulations
  • Congress approves tax relief and spending legislation
10 January 2020

Archive

  • 20 December 2019 | Greek corporate income tax reform includes corporate and withholding tax reductions
  • 13 December 2019 | Luxembourg publishes guidance on ATA renewal procedure
  • 6 December 2019 | Germany’s upper house of parliament adopts law that introduces R&D tax incentive
  • 22 November 2019 | CJEU rules German WHT on dividends to nonresident pension funds violates EU law
  • 15 November 2019 | OECD releases public consultation document on global anti-base erosion proposal
  • 8 November 2019 | New Zealand introduces mandatory online BEPS disclosure forms
  • 1 November 2019 | Ecuadorian president submits bill with significant tax measures to National Assembly
  • 25 October 2019 | Budget 2020 includes measures to promote investment and support SMEs
  • 18 October 2019 | British Virgin Islands publishes economic substance rules
  • 11 October 2019 | OECD Secretariat issues proposal for unified approach to certain tax challenges of digitalization
  • 4 October 2019 | France’s 2020 finance bill contains measures on corporate tax rate reduction
  • 27 September 2019 | EU General Court rules in state aid cases on transfer pricing rulings
  • 20 September 2019 | Mexican budget proposals for 2020 include comprehensive tax reform measures
  • 13 September 2019 | Australian Federal Court agrees with taxpayer in transfer pricing case
  • 6 September 2019 | Australian tax authorities publish draft practical guidance on arm’s length debt test
  • 23 August 2019 | Draft law to implement ATAD 2 in Luxembourg released
  • 9 August 2019 | Urgent measures for economic growth transposed into Italian law
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