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.
June 28, 2024
Featured Articles
- OECD·Pillar Two: Further guidance published
Belgium
- Investment deduction/credit rate changes for tax year 2025
Brazil
- New monthly tax return introduced for disclosure of certain tax benefits
Colombia
- DIAN updates tax information exchange status of tax haven jurisdictions
Germany
- MOF publishes final guidance on Tax Haven Defense Act
Luxembourg
- Chamber of Deputies publishes draft legislation to amend Pillar Two law
OECD
- Reports released regarding tax cooperation, tax and development, countering tax crime
Spain
- Draft bill on “complementary tax” submitted to parliament
United States
- JCT releases federal tax system overview as in effect for 2024
Tax treaty round up
- Recent developments with respect to the following tax treaties: Andorra-Iceland, Andorra-Lithuania, Armenia-Hong Kong SAR, Austria-Russia, Belarus-Czech Republic, Belarus-United Kingdom, Burkina Faso-France, Colombia-Luxembourg, Estonia-Qatar, France-Mali, France-Niger, France-Russia, Kyrgyzstan-Spain, Malaysia-Russia, Qatar-Tajikistan, Russia-United States, and Saudi Arabia-Slovakia.
Archive
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
