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World Tax Advisor - January 11, 2013


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Deloitte Image In this issue:

  • Featured Articles
    - Hong Kong court disallows deduction for manufacturing assets used in China
  • Ecuador
    - Tax burden on financial institutions increased
  • India
    - New Companies Act passed
  • Luxembourg
    - 2013 tax measures for companies
  • Peru
    - Clarifications issued on new tax rules and beneficial tax regimes extended
  • United States
    - “Fiscal cliff” agreement becomes law
  • Vietnam
    - Tax and legal changes affecting enterprises in 2013
  • 2013 rate changes
  • In brief
    - News in brief from China, European Union, Portugal and Vietnam.
  • Global Tax Alerts
    - Australia: Government update on status of Investment Manager Regime
    - Brazil: Brazil Amends Transfer Pricing Rules on Financial Transactions
    - Denmark: Parliament passes dividend anti-avoidance rules and exemption for capital gains on portfolio shares
    - France: FTA comments on anti-abuse provisions relating to acquisition of participating shares

See attached file for details.

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

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