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World Tax Advisor - September 14, 2012


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Deloitte Image In this issue:

  • Featured Articles
    - Choosing a gateway into Africa: Comparison of South Africa’s headquarter company regime with the Mauritius Global Business License Category 1 Company regime
    - Indian AAR re-ignites controversy over applicability of Minimum Alternate Tax to foreign investors
  • European Union
    - ECJ holds Luxembourg’s recapture of net worth tax relief contrary to EU law
  • India
    - Review committee issues report on GAAR
  • OECD
    - Update on PE Discussion Draft
  • Russia
    - Reporting obligations to be eased as from 2013
  • Singapore
    - IRAS stepping up enforcement of tax clearance for noncitizen employees
  • Ukraine
    - New tax benefits for IT companies
  • In brief
    - News in brief from India, Israel, Saint Lucia, Spain and Thailand.
  • Global Tax Alerts
    - Australia: Parliament passes Investment Manager Regime legislation
    - Brazil: Government extends period to obtain federal tax incentives
    - United States: IRS guidance addresses “legging out” of “qualified hedging transactions” under §988(d)

See attached file for details.

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

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