World Tax Advisor

News

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.

Explore content

Subscribe to receive World Tax Advisor directly via email.

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

December 20, 2024

Featured Articles

  • New tax measures for companies adopted by Luxembourg Chamber of Deputies
     

Australia

  • News Bargaining Incentive proposed to ensure sustainability of news media
  • Tax governance reports for Top 500 and Next 5,000 taxpayers published

Austria

  • Decree published on transitional CbC reporting safe harbor

Belgium

  • Guidance on application of controlled foreign company rules published
  • Reminder of important changes to transfer pricing documentation forms and guidance

Cyprus

  • Parliament approves law implementing Pillar Two

European Union

  • CJEU rules Belgian fairness tax on subsidiaries is not incompatible with EU law

France

  • Outgoing government presents special bill to guarantee continuity of nation

Germany

  • MOF issues final decree on interpretation of anti-hybrid rules
  • MOF issues revised draft bill with further proposed updates to minimum taxation rules

Greece

  • Amendments to tax filing deadlines and other corporate income tax updates
  • New tax framework for national and cross-border business restructurings established

Italy

  • Ministerial decree issued on anti-hybrid documentation for penalty protection

Switzerland

  • Pillar Two registration platform launches on 1 January 2025

Tax treaty round up

  • Recent developments with respect to the following tax treaties: Andorra-Netherlands, Austria-China, Belarus-Lithuania, Botswana-Estonia, Canada-Russia, Cyprus-Oman, Estonia-Oman, India-Switzerland, Japan-Turkmenistan, Korea (ROK)-Rwanda, Kuwait-South Africa, Kyrgyzstan-Netherlands, Moldova-Netherlands, Moldova-Slovakia, and South Africa-Sweden.
December 20, 2024

Archive

December 13, 2024
EU formally adopts “FASTER” directive on withholding tax relief procedures

December 6, 2024
Hong Kong SAR consultation on enhancements to preferential asset and wealth management tax regimes

November 22, 2024
Navigating Vietnam’s location-based tax incentives in a changing policy landscape

November 15, 2024
Scaling the cliff: US tax policy implications of a Donald Trump presidency

November 8, 2024
EU member states reach political consensus on ViDA package

November 1, 2024
Key measures for foreign owned groups in UK Autumn Budget 2024

October 25, 2024
Irish Finance Bill 2024 published

October 18, 2024
2025 French draft finance bill released

October 11, 2024
Brazil issues provisional measure introducing Pillar Two legislation

October 4, 2024
Guidelines available on new French criminal offense of facilitating tax evasion

September 27, 2024
US corporate alternative minimum tax proposed regulations released

September 20, 2024
Colombian tax reform bill presented to Congress is intended to increase tax revenue

September 13, 2024
US tax policy and the 2024 elections

August 30, 2024
Bermuda corporate income tax administrative provisions: First public consultation launched

August 23, 2024
US proposed regulations address certain issues under dual consolidated loss rules

August 9, 2024
Taxpayer-friendly 2024 Tax Revision Bill aims to stimulate economic activity in Korea (ROK)

August 2, 2024
Calculation of gain or loss on digital asset transactions: Summary of US final rules

July 26, 2024
Canadian legislation for implementation of Pillar Two global minimum tax rules enacted

July 19, 2024
New US guidance on partnership related-party transactions: Overview and observations

July 12, 2024
Australian Pillar Two primary legislation: Bills introduced

Did you find this useful?