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.
23 May 2025
Featured Articles
- Hong Kong SAR passes global minimum tax and domestic minimum top-up tax legislation
Australia
- ATO releases draft PCG on inbound, cross-border related party financing arrangements
Bermuda
- Corporate income tax administrative regulations released
Brazil
- Government publishes new decrees increasing IOF rates
European Union
- CJEU considers Austrian law denying WHT refund to nonresident investment fund
Germany
- BFH clarifies Foreign Tax Act income adjustment rule for permanent establishments
- New government adopts draft law to introduce tax incentives for investment boost
Greece
- Amendment to development law approved by parliament
Hong Kong SAR
- Highlights of 2024 annual meeting between Inland Revenue Department and HKICPA
Mexico
- Maquiladoras may need to change their transfer pricing methodology for 2025
OECD
- Summary released of common errors made by MNE groups preparing CbC reports
- Transfer pricing country profiles released for 13 jurisdictions, with new sections
United Arab Emirates
- Corporate tax exemption extended to certain foreign entities
United States
- House Republicans pass tax bill, bill heads to the Senate
Various jurisdictions
- Global trade updates
Archive
May 23, 2025
Hong Kong SAR bill to introduce company re-domiciliation regime passed by Legislative Council
- House Ways and Means Republicans release first of two detailed US tax proposals
- House Ways and Means Republicans unveil second phase of sweeping US tax package
May 9, 2025
Finland unveils comprehensive tax amendments that aim to boost economic growth
May 2, 2025
New UK consultations published on transfer pricing, permanent establishments, and diverted profits
April 18, 2025
Council of the European Union formally adopts DAC 9
April 11, 2025
CJEU rules on interpretation of general anti-abuse rule under EU PSD
April 4, 2025
German tax authorities update guidance on application of anti-treaty shopping rules
- Brazilian government proposes withholding tax on dividends
- Australian Federal Budget 2025-26: Tax developments for business
March 21, 2025
CJEU rules Belgian group contribution regime incompatible with EU PSD
March 14, 2025
French Finance Act and Social Security Financing Act for 2025: Overview of R&D tax measures
March 7, 2025
Key tax measures in Hong Kong SAR's 2025-26 budget
February 28, 2025
Singapore guidance provides overview of multinational enterprise top-up tax and domestic top-up tax
February 21, 2025
European Commission announces 2025 work program
February 14, 2025
2025 French finance bill adopted by parliament
February 7, 2025
Highlights of US proposed regulations on corporate separations and reorganizations
January 31, 2025
Highlights of US final and proposed regulations under section 987 and related rules
- OECD Pillar Two: Information return updates released
- OECD Pillar Two: Qualified jurisdictions and further guidance
- 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, 2025
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
