World Tax Advisor
A world of news with tax@hand.
World Tax Advisor presents tax news, commentary and insights from around the world, including a once-monthly tax treaty update, written by professionals of the member firms of Deloitte and focusing on analyses of cross-border tax developments that reflect the dynamic business environment faced by multinationals. This weekly newsletter links readers directly to top stories reported on Deloitte tax@hand, Deloitte’s global tax news and information resource for tax and business professionals.
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Recent newsletters appear below; for older issues, please email a request to globaltaxpublications@deloitte.com.
22 November 2024
Featured Articles
- Navigating Vietnam’s location-based tax incentives in a changing policy landscape
OECD
- 2024 report on pricing greenhouse gas emissions released
- FTA publishes MAP and APA statistics, statement of outcomes of 2024 plenary meeting
Switzerland
- Updated Minimum Taxation Ordinance published
United Kingdom
- HMRC publishes guidance on patent box, employment allowance “connected entity” rules
- National insurance bill published
United States
- IRS releases draft 2025 Form 1042-S and instructions
Tax treaty round up
- Recent developments with respect to the following tax treaties: Argentina-Luxembourg, Belarus-Lithuania, Czech Republic-Rwanda, Greece-Japan, Ireland-Liechtenstein, Kuwait-Switzerland, Lithuania-Russia, Luxembourg-Oman, Romania-United Kingdom, and Russia-Sweden.
Archive
- Scaling the cliff: US tax policy implications of a Donald Trump presidency
- Tax highlights of Malaysia’s Budget 2025 include measures focused on broadening tax base
EU member states reach political consensus on ViDA package
Key measures for foreign owned groups in UK Autumn Budget 2024
Irish Finance Bill 2024 published
2025 French draft finance bill released
Brazil issues provisional measure introducing Pillar Two legislation
Guidelines available on new French criminal offense of facilitating tax evasion
US corporate alternative minimum tax proposed regulations released
- Colombian tax reform bill presented to Congress is intended to increase tax revenue
- Dutch Ministry of Finance publishes tax plan for 2025
US tax policy and the 2024 elections
Bermuda corporate income tax administrative provisions: First public consultation launched
US proposed regulations address certain issues under dual consolidated loss rules
Taxpayer-friendly 2024 Tax Revision Bill aims to stimulate economic activity in Korea (ROK)
Calculation of gain or loss on digital asset transactions: Summary of US final rules
Canadian legislation for implementation of Pillar Two global minimum tax rules enacted
New US guidance on partnership related-party transactions: Overview and observations
Australian Pillar Two primary legislation: Bills introduced
OECD·Pillar Two: Further guidance published
OECD Pillar One: Additional Amount B guidance published
Australian public country-by-country reporting bill introduced into parliament
Barbados tax reform enacted, including Pillar Two legislation
French Administrative Supreme Court rules final foreign branch losses may not be deducted
Australian Federal Budget 2024-25: Tax developments for business
Belgian parliament adopts new Pillar Two law
OECD Pillar Two: Consolidated commentary published
US proposed regulations on corporate stock buyback excise tax released
Canada’s 2024 federal budget highlights
Greek parliament passes law implementing Pillar Two rules
Luxembourg Pillar Two law: Tax disclosure requirements
