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 Issue, please email a request to globaltaxpublications@deloitte.com.
30 August 2024
Featured Articles
- Bermuda corporate income tax administrative provisions: First public consultation launched
Colombia
- DIAN addresses obligation to include certain shares in annual overseas assets return
Mexico
- Tax basis of shares: Determination and importance
OECD
- Public comments published on Pillar Two return XML schema and schema user guide
Taiwan (China)
- Higher super tax deductions for SMEs hiring additional employees and raising salaries
United States
- IRS announces opening of 2025 Compliance Assurance Process programme
Vietnam
- Overview of permanent and transitional CbC Reporting safe harbour rules for MNE groups
Tax treaty round up
- Recent developments with respect to the following tax treaties: Belarus-France, Curaçao-Malta, Ecuador-United Kingdom and Paraguay-Spain.
Archive
30 August 2024
US proposed regulations address certain issues under dual consolidated loss rules
09 August 2024
Taxpayer-friendly 2024 Tax Revision Bill aims to stimulate economic activity in Korea (ROK)
02 August 2024
Calculation of gain or loss on digital asset transactions: Summary of US final rules
26 July 2024
Canadian legislation for implementation of Pillar Two global minimum tax rules enacted
19 July 2024
New US guidance on partnership related-party transactions: Overview and observations
12 July 2024
Australian Pillar Two primary legislation: Bills introduced
28 June 2024
OECD·Pillar Two: Further guidance published
21 June 2024
OECD Pillar One: Additional Amount B guidance published
14 June 2024
Australian public country-by-country reporting bill introduced into parliament
7 June 2024
Barbados tax reform enacted, including Pillar Two legislation
24 May 2024
French Administrative Supreme Court rules final foreign branch losses may not be deducted
17 May 2024
Australian Federal Budget 2024-25: Tax developments for business
10 May 2024
Belgian parliament adopts new Pillar Two law
3 May 2024
OECD Pillar Two: Consolidated commentary published
26 April 2024
US proposed regulations on corporate stock buyback excise tax released
19 April 2024
Canada’s 2024 federal budget highlights
12 April 2024
Greek parliament passes law implementing Pillar Two rules
5 April 2024
Luxembourg Pillar Two law: Tax disclosure requirements
29 March 2024
Australian Pillar Two exposure draught legislation released
22 March 2024
Tax proposals in South Africa’s Budget 2024/25 include implementation of global minimum tax
15 March 2024
Corporate, high-wealth tax increases included in US fiscal year 2025 budget blueprint
8 March 2024
Key measures for foreign owned groups in UK Spring Budget 2024
1 March 2024
OECD Pillar One Amount B methodology optional for countries under newly released guidance
23 February 2024
OECD Pillar One: Report Issue on Amount B, simplification of transfer pricing rules
16 February 2024
Hong Kong SAR Inland Revenue Department publishes advance ruling and Update guidance on family Offices tax concession
9 February 2024
New Norwegian transfer pricing reporting requirements for corporate income tax returns
2 February 2024
Highlights of key Czech Republic tax changes effective for 2024, including tax rate changes
