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.
April 19, 2024
Featured Articles
- Canada’s 2024 federal budget highlights
Cambodia
- Guidance on tax incentives for education sector issued by MEF
Germany
- Government responds to inquiry on dividend WHT exemption and refund procedures
Hong Kong SAR
- Draft legislation on patent box tax concession introduced into Legislative Council
Italy
- Implementing rules provided for investment management exemption from creation of PE
OECD
- Report released on jurisdictions’ anti-corruption and integrity frameworks
Saudi Arabia
- ZATCA increasing number of tax audits
Taiwan (China)
- Criteria and conditions for loss carryforward eligibility
- Group financing: Income tax considerations in transfer pricing compliance
United States
- Financial reporting: FAQs about Pillar Two (updated)
- Proposed regulations address corporate stock buyback excise tax
Archive
April 12, 2024
Greek parliament passes law implementing Pillar Two rules
April 5, 2024
Luxembourg Pillar Two law: Tax disclosure requirements
March 29, 2024
Australian Pillar Two exposure draft legislation released
March 22, 2024
Tax proposals in South Africa’s Budget 2024/25 include implementation of global minimum tax
March 15, 2024
Corporate, high-wealth tax increases included in US fiscal year 2025 budget blueprint
March 8, 2024
Key measures for foreign owned groups in UK Spring Budget 2024
March 1, 2024
OECD Pillar One Amount B methodology optional for countries under newly released guidance
February 23, 2024
OECD Pillar One: Report issued on Amount B, simplification of transfer pricing rules
February 16, 2024
Hong Kong SAR Inland Revenue Department publishes advance ruling and updated guidance on family office tax concession
February 09, 2024
New Norwegian transfer pricing reporting requirements for corporate income tax returns
February 02, 2024
Highlights of key Czech Republic tax changes effective for 2024, including tax rate changes
January 26, 2024
Australian Commissioner of Taxation issues new draft ruling in respect of software distribution models
January 19, 2024
US notice addresses treatment of section 961(c) basis adjustments
January 12, 2024
Italian legislative decree containing international tax reform measures is in force
December 22, 2023
OECD Pillar Two: Further guidance
December 15, 2023
Hong Kong SAR’s IRD updates guidance on court-free amalgamations and transfers of assets without sale
December 08, 2023
Tax highlights of Malaysia’s Budget 2024 and Finance (No. 2) Bill 2023
December 01, 2023
Tax highlights of Canada’s 2023 Fall Economic Statement
November 17, 2023
Draft bill to implement EU Pillar Two directive submitted to Belgian parliament
November 10, 2023
Italy’s government approves draft decree including significant international tax measures
November 03, 2023
Hong Kong SAR bill on tax certainty enhancement scheme for onshore capital gains published
October 27, 2023
Pillar One treaty process will continue into 2024, US Treasury secretary says
October 20, 2023
OECD Pillar One — Amount A Multilateral Convention
October 13, 2023
Brazilian tax authorities publish new transfer pricing regulations
October 06, 2023
France releases 2024 draft finance bill
