World Tax Advisor

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20 September 2024

Featured Articles

• Colombian tax reform bill presented to Congress is intended to increase tax revenue
• Dutch Ministry of Finance publishes tax plan for 2025

Brazil

• Government proposes increase to CSLL rates and WHT rate on INE distributions
  

European Union

• CJEU overturns General Court ruling in Irish state aid case

Germany

• MOF issues draught Transfer Pricing guidance for intercompany financing arrangements

India

• Changes to rationalise and simplify capital gains taxation enacted

Norway

• Interest deduction limitation rule determined to be in breach of EEA Agreement

OECD

• Template released for ICAP outcome letters

United Arab Emirates

• Corporate tax guide provides practical guidance on determination of taxable income

United Kingdom

• HMRC consults on further draught Pillar Two guidance
  
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United States

• Notice provides relief for underpayment of estimated income tax attributable to CAMT 
  

Vietnam

• Semiconductor industry: Investment support and incentive policies

Archive

13 September 2024
US tax policy and the 2024 elections

30 August 2024
Bermuda corporate income tax administrative provisions: First public consultation launched

23 August 2024
US proposed regulations address certain issues under dual consolidated loss rules

09 August 2024
Taxpayer-friendly 2024 Tax Revision Bill aims to stimulate economic activity in Korea (ROK)

02 August 2024
Calculation of gain or loss on digital asset transactions: Summary of US final rules

26 July 2024
Canadian legislation for implementation of Pillar Two global minimum tax rules enacted

19 July 2024
New US guidance on partnership related-party transactions: Overview and observations

12 July 2024
Australian Pillar Two primary legislation: Bills introduced

28 June 2024
OECD·Pillar Two: Further guidance published

21 June 2024
OECD Pillar One: Additional Amount B guidance published

14 June 2024
Australian public country-by-country reporting bill introduced into parliament

7 June 2024
Barbados tax reform enacted, including Pillar Two legislation

24 May 2024
French Administrative Supreme Court rules final foreign branch losses may not be deducted

17 May 2024
Australian Federal Budget 2024-25: Tax developments for business

10 May 2024
Belgian parliament adopts new Pillar Two law

3 May 2024
OECD Pillar Two: Consolidated commentary published

26 April 2024
US proposed regulations on corporate stock buyback excise tax released

19 April 2024
Canada’s 2024 federal budget highlights

12 April 2024
Greek parliament passes law implementing Pillar Two rules

5 April 2024
Luxembourg Pillar Two law: Tax disclosure requirements

29 March 2024
Australian Pillar Two exposure draught legislation released

22 March 2024
Tax proposals in South Africa’s Budget 2024/25 include implementation of global minimum tax

15 March 2024
Corporate, high-wealth tax increases included in US fiscal year 2025 budget blueprint

8 March 2024
Key measures for foreign owned groups in UK Spring Budget 2024

1 March 2024
OECD Pillar One Amount B methodology optional for countries under newly released guidance

23 February 2024
OECD Pillar One: Report Issue on Amount B, simplification of transfer pricing rules

16 February 2024
Hong Kong SAR Inland Revenue Department publishes advance ruling and Update guidance on family Offices tax concession

9 February 2024
New Norwegian transfer pricing reporting requirements for corporate income tax returns

2 February 2024
Highlights of key Czech Republic tax changes effective for 2024, including tax rate changes