- Africa: Guide to fiscal information: Key economies in Africa 2020
- Australia: ATO highlights concerns over multiple entry consolidated groups avoiding CGT
- China: Guidance issued on tax measures for development of the Hainan Free Trade Port
- Colombia: Finance Ministry issues regulations on taxation of indirect share transfers
- European Union: Commission’s first report on ATAD implementation issued
Tag Archives: Guatemala
World Tax Advisor 8 May 2020
The World Tax Advisor includes in particular a special COVID-19 section:
- OECD: OECD issues permanent establishment considerations due to COVID-19
- Austria: Tax payment and filing deadlines extended in response to COVID-19
- European Union: CJEU rules that Italian financial transactions tax is compatible with EU law
- Guatemala: Procedures for updating taxpayer information modified due to COVID-19
- Indonesia: Additional businesses eligible for tax incentives during COVID-19 pandemic
- Japan: Overview of anti-dividend stripping rules under 2020 tax reform
- New Zealand: Loss carryback rule: Fine in theory, but watch out for fish hooks
- OECD: Update provided on OECD’s work on taxation in context of COVID-19
- Peru: Procedures for calculating advance payments of income tax modified
- Portugal: Postponement of transfer pricing obligations due to COVD-19 pandemic
- Portugal: 2020 budget law makes changes to corporate, individual, and indirect tax rules
- South Africa: Finance minister provides more detail on additional COVID-19 tax relief measures
- Spain: Additional economic and fiscal measures introduced to address impact of COVID-19
- United States: USMCA to enter into force on 1 July 2020 as US progresses its implementation steps
- United States: Guidance addresses deductibility of expenses paid for by PPP loans
World Tax Advisor 24 April 2020
The World Tax Advisor includes in particular a special COVID-19 section:
- Australia: Jobkeeper scheme: Racing the clock
- Canada: COVID-19 – Recent support announcements
- Canada: COVID-19 – The new Canada Emergency Response Benefit
- Colombia: Simplified and accelerated procedure for requesting tax refunds or offsets introduced
- Costa Rica: Tax relief measures enacted in response to COVID-19
- Cyprus: Changes to VAT periods and deadlines for submission of returns and payment of VAT
- India: FDI policy change to restrict opportunistic takeovers of domestic companies announced
- India: CBDT clarifies extensions to lower or nil TDS/TCS certificates for FY 2020-21
- Korea: Tax reform measures enacted in response to COVID-19
- Kuwait: Government announces extension of public holiday beyond tax filing deadline
- New Zealand: COVID-19: The latest tax announcements
- OECD: Individual residency and taxation for stranded workers due to COVID-19
- OECD: Report presented to G20 on how tax policy can help governments deal with COVID-19
- Peru: Clarification provided that deadline extensions apply to temporary net assets tax
- Saudi Arabia: VAT return and payment deadlines extended due to COVID-19
- Singapore: Managing GST compliance and cashflow during COVID-19
- Switzerland: SFTA modifies its approach to net tax rate scheme due to COVID-19
- Taiwan: Annual income tax return filing and payment period extended
- Thailand: Tax relief measures announced in response to COVID-19
- United Arab Emirates: Economic substance considerations in light of COVID-19
- United States: Update on US global trade regulatory developments in response to COVID-19
- United States: Summary of employer payroll tax relief
- United States: Additional coronavirus guidance, resource materials available
- Venezuela: Measures in response to COVID-19 include tax exemptions for certain imported goods
- Bahrain: Guidance on mutual agreement procedure issued
- El Salvador: Deadline approaching for appointment of tax auditors for 2020 tax period
- Guatemala: Changes to taxation of international air transportation industry coming in 2021
- India: Certain Mauritius FPIs not covered under indirect transfer income deeming provisions
- India: CBDT clarifies that employers may apply simplified tax regime for withholding taxes
- United Arab Emirates: Foreign businesses may submit 2019 VAT refund requests
- United States: Deloitte Tax looks at final, proposed hybrid regulations
- United States: IRS releases transfer pricing documentation “frequently asked questions”
- Venezuela: Value of tax unit adjustment
- Tax treaty round up
World Tax Advisor 27 March 2020
The World Tax Advisor includes in particular a special COVID-19 section:
- Australia: Tax and business relief in response to COVID-19
- Belgium: COVID-19 measures to support businesses and individuals announced
- Brazil: Emergency economic measures approved by government in response to COVID-19
- Canada: COVID-19 – New fiscal measures
- Chile: Tax measures in response to COVID-19 announced
- Colombia: Additional tax measures announced in response to COVID-19
- Czech Republic: Stabilization package for taxpayers approved in response to COVID-19
- Germany: Two decrees with tax relief measures to boost liquidity published
- Guatemala: Effect of COVID-19 on tax matters
- Indonesia: Changes in working practices in response to COVID-19 affect tax services
- Italy: Clarification provided on businesses eligible for extended deferral of tax payments
- Korea: Tax measures in response to COVID-19 announced
- Luxembourg: New tax measures implemented in response to COVID-19
- Peru: Government announces ta measures in response to COVID-19
- Peru: Deadline for filing 2019 income tax return extended for more taxpayers
- Saudi Arabia: Deadlines extended due to COVID-19 for filing tax returns and paying taxes
- Sweden: Financial measures in response to COVID-19 announced
- Taiwan: Relief plan announced, travel tightened in response to COVID-19
- United Kingdom: COVID-19 tax measures to support businesses and individuals announced
- United States: Senate leaders reach deal on coronavirus economic stimulus proposal
- United States: What may be considered “qualified disaster relief payments” related to COVID-19?
- United States: Tax considerations for self-employed individuals in coronavirus stimulus package
- United Kingdom: Updated draft legislation and guidance on digital services tax issued
- Czech Republic: Amendments to digital service tax legislation could reduce 7% tax rate
- Luxembourg: DAC 6 proposed rules become law
- Poland: MDR amendment bill provides for additional reporting obligations
- Poland: Ministry of Finance considers relaxing requirements of VAT “white list”
- Spain: Clarification on classification of foreign-incorporated entities as tax transparent
- United Kingdom: IR35 changes postponed for 12 months
- Tax treaty round up
World Tax Advisor 4 October 2019
The World Tax Advisor includes in particular:
- France: France’s 2020 finance bill contains measures on corporate tax rate reduction
- Belgium: New deadline for requesting rulings impacting 2020 corporate tax returns
- Denmark: Court rules certain previously rejected VAT refund applications may be reopened
- France: Tax authorities rule on VAT treatment of public offerings of tokens
- Germany: Government publishes first draft of DAC 6 implementation law
- Guatemala: Tax authorities requesting 2018 transfer pricing studies
- Indonesia: Plans for tax reform announced
- United Kingdom: Advance UK VAT registrations for some non-UK EU businesses
- Uruguay: Decree implements 2015 MERCOSUR decision on FTZs into law
World Tax Advisor 6 September 2019
The World Tax Advisor includes in particular:
- Australia: Australian tax authorities publish draft practical guidance on arm’s length debt test
- Argentina: Foreign currency control rules introduced
- Czech Republic: Consultation held on introduction of digital services tax
- Germany: Audits focusing on insurance premium tax relating to intragroup contributions
- Guatemala: Constitutional Court ends suspension of rules lifting bank secrecy
- Hong Kong: IRD further updates changes to guidance on deduction of foreign taxes
- Korea: 2019 tax reform proposals announced
- Singapore: Further details issued on extension and refinement of tax incentive schemes
- United States: Court of Appeals affirms Tax Court decision in Amazon case
World Tax Advisor 22 February 2019
The World Tax Advisor 22 February includes in particular:
- Malaysia: Changes to Malysia’s incentive regimes include modifications in line with BEPS action 5
- Costa Rica: First draft regulations to implement VAT released
- European Union: EU General Court annuls excess profit rulings state aid decision
- Germany: Guidance issued on application of trade tax rules following CJEU decision
- Guatemala: Detail on suppliers to be reported in monthly VAT returns
- Iceland: Ceiling for R&D tax credit increased
- Ireland: Public consultation sought views on ATAD interest limitation and hybrid provisions
- New Zealand: Interim digital services tax to be implemented ahead of OECD work
- OECD: Peer review reports released on treaty shopping and tax dispute resolution
- Saudi Arabia: GAZT issues final transfer pricing regulations
- Taiwan: Legislation on FTZ activities qualifying for corporate income tax exemption amended
- Tax treaty round up
World Tax Advisor vom 6.4.2012
Der World Tax Advisor vom 6.4.2012 behandelt insbesondere:
- Ungarn: Überblick Verbesserungen iZm IP Box Regime
- Australien: Neuerungen im Transfer Pricing
- China: Prüfung Abfuhr von Sozialversicherungsbeiträgen bei Unternehmen