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World Tax Advisor - November 9, 2012


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Deloitte Image In this issue:

  • Featured Articles
    - China: MOFCOM issues new rules on equity contributions
  • Colombia
    - Tax reform bill submitted to Congress
  • Latvia
    - Transfer pricing documentation requirements introduced
  • Luxembourg
    - Government presents amended budget 2013
  • Netherlands
    - Draft administrative guidance released on “excessive” debt rules
  • South Africa
    - Campaign to ensure retroactive transfer pricing adjustments declared for customs purposes
  • United States
    - Year-end considerations for U.S. investment managers with ownership in foreign entities
  • In brief
    - News in brief from Estonia, the European Union, Netherlands, Slovakia and the U.S.
  • Global Tax Alerts
    - Canada: “Upstream loan” rules and other foreign affiliate proposals reintroduced
    - Denmark: New bill proposed to ease taxation of capital gains on portfolio shares

See attached file for details.

Visit the  World Tax Advisor archive for issues from the past year.

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