Our global tax alerts, prepared by Deloitte professionals around the world, provide timely commentary and analysis on tax developments affecting cross-border transactions. You may also subscribe to receive these alerts by email.

 

Date	Country	Issue
May 22, 2008	European Union	ECJ confirms rulings relating to U.K. taxation of foreign dividends and CFCs
May 16, 2008	Italy	Authorities rule on application of CFC rules in black list country
May 16, 2008	European Union	ECJ upholds nondeductibility of foreign PE losses at level of head office
May 15, 2008	Australia	ATO provides positive guidance on tax treatment of Dutch pension pooling funds investing in Australia
May 14, 2008	European Union	AG Sharpston opines Belgian DRD incompatible with EC Parent-Subsidiary Directive
April 28, 2008	Canada	Tax court addresses issue of beneficial ownership under Dutch tax treaty
April 25, 2008	OECD	OECD releases draft changes to model treaty
April 23, 2008	Taiwan	Tax consequences of service charges paid to foreign securities brokers clarified
April 21, 2008	France	Private letter ruling confirms applicability of R&D tax credit
April 21, 2008	Taiwan	MOF rules on availability of creditable tax to foreign shareholders
April 17, 2008	Estonia	Corporate tax law changes effective in 2009
April 16, 2008	Denmark	Bill introduced to close international tax loopholes
April 14, 2008	France	Guidance issued on avoiding challenge to capital gains tax
April 8, 2008	European Union	ECJ rules on French social security levies
April 4, 2008	Spain	National court rules on nature of evidence to support intragroup services
April 3, 2008	China	New enterprise income tax filing and payment requirements for branches
March 28, 2008	Germany	Court holds no taxing rights on payments to U.S. resident partners
March 20, 2008	Australia	ATO rules on tax treatment of Dutch co-operative association
March 20, 2008	France	Tribunal rules on EC directive's anti-abuse rule in context of withholding tax exemption
March 13, 2008	Taiwan	Finance Ministry issues tax ruling on M&A
March 12, 2008	United Kingdom	Budget 2008 announced
March 11, 2008	European Union	German treatment of exchange rate losses on repatriation of PE’s start-up capital violates EC treaty
March 4, 2008	India	2008 budget contains few benefits for companies
March 3, 2008	Taiwan	MOF clarifies calculation of taxable income in cash merger
February 29, 2008	United States	Proposed CFC contract manufacturing regulations released
February 29, 2008	Canada	Budget will ease compliance requirements for nonresident investors
February 27, 2008	European Union	ECJ requires interest to be paid for unnotified state aid
February 25, 2008	Switzerland	Swiss corporate tax reform II approved by public vote
February 25, 2008	Luxembourg	Measures introduced to enhance SICAR regime
February 22, 2008	European Union	ECJ AG Sharpston opines on German denial of foreign PE loss deduction
February 19, 2008	United States	Third circuit reinstates regulation requiring timely filing for ECI expenses
February 13, 2008	Taiwan	Rulings grant tax incentives for attracting foreign professionals
February 8, 2008	Mexico	Flat tax may violate constitution
January 29, 2008	European Union	ECJ strikes down Belgian rules on reclassification of interest
January 28, 2008	Customs International Trade	CBP proposes major changes to interpretation underlying first sale for export duty-savings benefits
January 18, 2008	United States	Temporary foreign tax credit regulations provide needed ODL guidance
January 17, 2008	Brazil	Financial transactions tax abolished and other recent changes
January 12, 2008	France	Guidance on thin capitalization rules published
January 11, 2008	Portugal	2008 budget law includes measures affecting payments to nonresident entities
January 10, 2008	Belgium	Ruling commission issues guidance on dividends received from Hong Kong
January 8, 2008	United States	Withholding tax provisions under newly in force treaty agreements
January 2, 2008	Kuwait	Income tax law amended