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.
September 22, 2023
Featured Articles
- Dutch Ministry of Finance publishes tax plan for 2024
Brazil
- Draft bill would eliminate corporate income tax deduction for interest on net equity
China
- Circulars issued extending preferential individual income tax policies
European Union
- European Commission publishes proposed directive on head office tax system for SMEs
Germany
- Federal tax court broadens concept of permanent establishment
Luxembourg
- Pillar Two draft law—Phase two: Demystification of the top-up tax
OECD
- 2023 report on tax policy reforms released
United States
- IRS issues notice on amortization of specified research or experimental expenditures
- Notice 2023-64 provides additional corporate AMT guidance
Vietnam
- Overview of draft resolution issued to adopt global minimum tax rules
- Resolution provides tax incentives for innovative startup enterprises in HCMC
Archive
September 15, 2023
European Commission proposes BEFIT as new EU-wide corporate tax base
September 1, 2023
US proposed digital asset reporting regulations released
August 18, 2023
Consultation paper issued on proposed introduction of corporate income tax in Bermuda
August 11, 2023
Luxembourg Chamber of Deputies publishes draft legislation to implement Pillar Two global minimum tax rules
August 4, 2023
Korean proposed 2023 tax revision bill announced
July 28, 2023
UK “L-day” 2023: Draft legislation and other announcements
July 21, 2023
OECD inclusive framework publishes consultation documentation on Pillar One, Amount B
July 14, 2023
Germany publishes updated draft legislation to implement EU Pillar Two directive
June 30, 2023
Canada issues consultation paper on reforming and modernizing domestic transfer pricing rules
June 23, 2023
UK consultation on transfer pricing, permanent establishments, and diverted profits tax
June 16, 2023
Penality relief for failure to make estimated tax payments on US corporate AMT liability
June 09, 2023
Bill for Minimum Tax Rate Act 2024 presented to Dutch parliament
May 26, 2023
Albania's new law on income tax significantly amends corporate, individual, and withholding taxes
May 19, 2023
Likely tax policy implications of appointment of new UK prime minister
May 12, 2023
Australian Federal Budget 2023-24 tax developments
May 5, 2023
New Ghana tax laws implementing 2023 budget proposals enacted
April 28, 2023
Hong Kong SAR consultation on refinements to FSIE regime for disposal gains launched
April 21, 2023
Italian ruling issued regarding application of imported hybrid mismatch rule
April 14, 2023
Overview of committee’s interim report on Sweden’s implementation of EU Pillar Two directive
April 07, 2023
Australian Treasury issues exposure draft denying deduction for payments attributed to intangible assets
