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.
24 January 2025
Featured Articles
- OECD Pillar Two: Information return updates released
- OECD Pillar Two: Qualified jurisdictions and further guidance
Australia
- New draft ATO guidance on third party debt test and restructures released
China
- New VAT law effective as from 1 January 2026
Germany
- MOF issues final transfer pricing guidance for intercompany financing arrangements
Hong Kong SAR
- Updates proposed to align transfer pricing rules with 2022 OECD guidelines
Indonesia
- Pillar Two global minimum tax rules implemented as from 1 January 2025
Italy
- Summary of main tax provisions introduced by 2025 budget law and “IRES/IRPEF decree”
Mexico
- Various tax incentives extended through 2025
OECD
- PCT is accepting comments on principles relating to tax incentives
Taiwan (China)
- MOF releases updated list of low-tax jurisdictions
Ukraine
- Tax challenges relating to exports of commodities and analysis of traders’ profitability
United States
- Final regulations address disregarded payment loss and dual consolidated loss rules
- Proposed regulations on spinoff transactions and related reporting requirements
Archive
- US Treasury Department and IRS release final digital content and cloud transactions regulations
- US Treasury Department and IRS release proposed cloud transaction sourcing regulations
January 10, 2024
Australian Pillar Two legislation enacted
December 20, 2024
New tax measures for companies adopted by Luxembourg Chamber of Deputies
December 13, 2024
EU formally adopts “FASTER” directive on withholding tax relief procedures
December 6, 2024
Hong Kong SAR consultation on enhancements to preferential asset and wealth management tax regimes
November 22, 2024
Navigating Vietnam’s location-based tax incentives in a changing policy landscape
- 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
November 8, 2024
EU member states reach political consensus on ViDA package
November 1, 2024
Key measures for foreign owned groups in UK Autumn Budget 2024
October 25, 2024
Irish Finance Bill 2024 published
October 18, 2024
2025 French draft finance bill released
October 11, 2024
Brazil issues provisional measure introducing Pillar Two legislation
October 4, 2024
Guidelines available on new French criminal offense of facilitating tax evasion
September 27, 2024
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
September 13, 2024
US tax policy and the 2024 elections
August 30, 2024
Bermuda corporate income tax administrative provisions: First public consultation launched
August 23, 2024
US proposed regulations address certain issues under dual consolidated loss rules
August 09, 2024
Taxpayer-friendly 2024 Tax Revision Bill aims to stimulate economic activity in Korea (ROK)
August 02, 2024
Calculation of gain or loss on digital asset transactions: Summary of US final rules
July 26, 2024
Canadian legislation for implementation of Pillar Two global minimum tax rules enacted
July 19, 2024
New US guidance on partnership related-party transactions: Overview and observations
July 12, 2024
Australian Pillar Two primary legislation: Bills introduced
June 28, 2024
OECD·Pillar Two: Further guidance published
June 21, 2024
OECD Pillar One: Additional Amount B guidance published
June 14, 2024
Australian public country-by-country reporting bill introduced into parliament
June 07, 2024
Barbados tax reform enacted, including Pillar Two legislation
May 24, 2024
French Administrative Supreme Court rules final foreign branch losses may not be deducted
May 17, 2024
Australian Federal Budget 2024-25: Tax developments for business
May 10, 2024
Belgian parliament adopts new Pillar Two law
May 3, 2024
OECD Pillar Two: Consolidated commentary published
