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.
8 August 2025
Australia
- Pillar Two: Accessing the transitional safe harbor
France
- Withholding tax rules for certain dividend distributions clarified
Korea (ROK)
- QDMTT to be introduced as from 2026
OECD
- Toolkit regarding ring-fencing of mining income published
United States
- Guidance on application of CAMT to partnerships released
The issue also includes additional articles relating to Belgium, Costa Rica, and the OECD.
Archive
August 1, 2025
Supreme Court re-establishes increased IOF rates
July 25, 2025
New tax credit granted for foreign investors reinvesting distributed profits
July 18, 2025
ATO releases first Pillar Two guidance—take "reasonable measures" to comply
July 11, 2025
ATO issues draft guidelines for exemptions to public CbC reporting
June 20, 2025
Italian government extends deadline for preparation of first hybrid mismatch documentation
June 13, 2025
Update on UK taxation of carried interest published
June 6, 2025
Hong Kong SAR passes global minimum tax and domestic minimum top-up tax legislation
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
