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.

27 October 2017

Featured Articles

  • Luxembourg’s draft 2018 budget law presented to parliament

Azerbaijan

  • Low-tax regime list approved

European Union

  • European Commission proposes comprehensive VAT reform

Hong Kong

  • Policy address includes important tax measures

Italy

  • Notional interest deduction implementation rules amended

Morocco

  • Finance law for 2017 contains beneficial measures for companies

Saudi Arabia

  • Tax law revised

In brief: News in brief from Chile, Cyprus, Ireland, United Arab Emirates and the UK.

BEPS corner: Updates on developments in the OECD BEPS initiative, including developments from Chile, Ireland, Norway, the OECD, Oman and the US.

Tax treaty round up: Tax treaty developments in Austria, Denmark, Ecuador, India, Indonesia, Italy, Japan, Kenya, Malta, Mexico, Netherlands, Romania, Spain, Ukraine and the UK.

Global Tax Alerts

  • Malta: Notional interest deduction rules introduced
  • Netherlands: New policy goals include corporate income tax rate reduction, abolition of dividend WHT
  • Norway: Proposed interest expense limitations not included in budget 2018
  • OECD: OECD Forum on Tax Administration issues handbooks to address implementation and use of CbC reports
  • United States: Transfer pricing: Deadlines to preserve taxpayer rights to request competent authority assistance to relieve double taxation
27 October 2017

Archive

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

18 August 2017
Luxembourg publishes new BEPS-compliant draft of IP regime

21 July 2017
UK’s new Finance Bill to re-introduce previously omitted measures

23 June 2017
CRS rules apply in China as from 1 July 2017

9 June 2017
Japan’s CFC rules tightened in line with BEPS action 3

26 May 2017
Netherlands to redefine scope of dividend withholding tax act

12 May 2017
Australian government wins landmark transfer pricing case on debt financing

28 April 2017
Azerbaijan tax reform includes new transfer pricing and anti-avoidance rules

14 April 2017
Changes to Vietnam’s transfer pricing rules bring the rules in line with BEPS actions

24 March 2017
Oman makes wide-ranging changes to tax law

10 March 2017
South Africa’s 2017 budget includes overall commitment to BEPS project

24 February 2017
India proposes restriction on deductibility of interest

10 February 2017
Measures in India’s budget 2017 affect nonresidents

27 January 2017
Colombia enacts extensive tax reform

13 January 2017
Practical aspects of tax registration by digital services providers under Russia’s new VAT rules

16 December 2016
UK releases draft legislation on rules restricting deductibility of corporate interest expense

25 November 2016
Papua New Guinea taxation of resources/non-resources sectors harmonized, CbC reporting introduced

11 November 2016
Cyprus amends IP regime to introduce OECD nexus approach

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