World Tax Advisor

Subscribe to receive World Tax Advisor directly via email.

Recent newsletters appear below; for older issues, please email a request to globaltaxpublications@deloitte.com.

25 October 2024

Featured Articles

• Irish Finance Bill 2024 published

Hong Kong SAR

• Management fees paid to related management service agent not deductible

Jersey

• Draft legislation to implement OECD Pillar Two framework approved

New Zealand

• Loss carryforward rules under a new spotlight

Spain

• Court upholds Ministry of Science binding reports on R&D innovation tax deduction

Taiwan (China)

• MOEA pre-announces draft amendments to Statute for Industrial Innovation

United Nations

• Committee approves new model treaty article on cross-border services

Tax treaty round up

• Recent developments with respect to the following tax treaties: Azerbaijan-Türkiye, Brazil-Iceland, Cuba-Türkiye, Czech Republic-Sri Lanka, Kyrgyzstan-Slovakia, Lithuania-Russia, Lithuania-San Marino, and Romania-Russia.

Archive

October 18, 2024
2025 French draft finance bill released

October 11, 2024
Brazil issues provisional measure introducing Pillar Two legislation

October 4, 2024
Guidelines available on new French criminal offense of facilitating tax evasion

September 27, 2024
US corporate alternative minimum tax proposed regulations released

September 20, 2024

• Colombian tax reform bill presented to Congress is intended to increase tax revenue
• Dutch Ministry of Finance publishes tax plan for 2025

September 13, 2024
US tax policy and the 2024 elections

August 30, 2024
Bermuda corporate income tax administrative provisions: First public consultation launched

August 23, 2024
US proposed regulations address certain issues under dual consolidated loss rules

August 09, 2024
Taxpayer-friendly 2024 Tax Revision Bill aims to stimulate economic activity in Korea (ROK)

August 02, 2024
Calculation of gain or loss on digital asset transactions: Summary of US final rules

July 26, 2024
Canadian legislation for implementation of Pillar Two global minimum tax rules enacted

July 19, 2024
New US guidance on partnership related-party transactions: Overview and observations

July 12, 2024
Australian Pillar Two primary legislation: Bills introduced

June 28, 2024
OECD·Pillar Two: Further guidance published

June 21, 2024
OECD Pillar One: Additional Amount B guidance published

June 14, 2024
Australian public country-by-country reporting bill introduced into parliament

June 07, 2024
Barbados tax reform enacted, including Pillar Two legislation

May 24, 2024
French Administrative Supreme Court rules final foreign branch losses may not be deducted

May 17, 2024
Australian Federal Budget 2024-25: Tax developments for business

May 10, 2024
Belgian parliament adopts new Pillar Two law

May 3, 2024
OECD Pillar Two: Consolidated commentary published

April 26, 2024
US proposed regulations on corporate stock buyback excise tax released

April 19, 2024
Canada’s 2024 federal budget highlights

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