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World Tax Advisor

A world of news with tax@hand

World Tax Advisor delivers weekly in-depth tax news, commentary, and insights reported on Deloitte tax@hand, Deloitte’s global tax news and information resource for tax and business professionals.

Discover the latest in global tax developments with our World Tax Advisor newsletter.

4 September 2026

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Cambodia:

  • Tax liabilities following business and share transfers and mergers

Germany:

  • BFH rules treaty may preclude hidden profit distribution adjustment

Italy:

  • Pillar Two side-by-side package transposed into domestic law

Luxembourg:

  • FATCA/CRS: Increased enforcement, practical implications

United States:

  • Proposed regulations on OBBBA amendments to section 951 and 951A pro rata share rules

The issue also includes additional articles relating to Greece, Thailand, and the United States.

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