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.
March 17, 2023
Featured articles
- Familiar corporate, high-wealth revenue proposals revived in US FY 2024 budget package
Belgium
- Amended proposal for first set of broad tax reform measures released
Brazil
Regulations published addressing early adoption of new transfer pricing rules
Colombia
- Draft decree clarifies new income tax rates on dividends and share dividends
Germany
- Dividends paid to US “S corporation” subject to 0% withholding tax under treaty
Ghana
- Navigating austerity: A tax practitioner’s perspective
Spain
- Consultation launched on transposition of EU directive on global minimum tax
- Updates regarding new solidarity tax on large fortunes and wealth tax
United Kingdom
- Key tax announcements in Spring Budget 2023
Archive
March 10, 2023
Hong Kong SAR’s Financial Secretary delivers 2023-24 budget speech
March 3, 2023
Germany’s Tax Haven Defense Act to apply to jurisdictions newly added to annex I of EU list
February 24, 2023
Tax highlights of Singapore Budget 2023 for foreign investors
February 17, 2023
Qatar adopts global minimum tax rate and extends scope of corporate income tax
February 10, 2023
OECD releases Pillar Two administrative guidance
February 3, 2023
Significant 2022 Mexican tax obligations for companies
January 27, 2023
US interests held by qualified foreign pension funds: Summary of final regulations
January 20, 2023
Republic of Korea’s tax reform law includes significant changes for corporations
January 13, 2023
Brazilian provisional measure published to align transfer pricing rules with OECD guidelines
December 23, 2022
OECD Pillar One Amount A: Digital services taxes and relevant similar measures
December 16, 2022
OECD Pillar One: Consultation on Amount B transfer pricing distribution return
December 9, 2022
Germany's lower house approves bill that would reduce scope of extraterritorial taxation
December 2, 2022
US Treasury, IRS release proposed foreign tax credit regulations
November 18, 2022
Sweeping changes to US tax code less likely as voters split control of House and Senate
November 11, 2022
SAR publishes foreign-sourced income exemption draft legislation and guidelines
November 4, 2022
Hong Kong SAR publishes foreign-sourced income exemption draft legislation and guidelines
October 28, 2022
CJEU ruling addresses German exclusion of foreign PE’s final losses
October 21, 2022
Norway 2023 state budget published
October 14, 2022
OECD Forum on Tax Administration publishes Bilateral Advance Pricing Arrangement Manual
October 7, 2022
Australian Treasury releases consultation paper on global agreement on corporate taxation
