Tag Archives: United States

World Tax Advisor 15 March 2019

World Tax Advisor 8 March 2019

World Tax Advisor 1 February 2019

World Tax Advisor 25 January 2019

The World Tax Advisor 25 January includes in particular:

  • Mexico: Tax authorities issue rules for tax offsets and incentives for taxpayers in northern border region
  • Bulgaria: 2019 tax law changes include partial implementation of ATAD 1
  • Finland: Changes expected to tax treatment of certain fund types
  • Germany: New administrative quidance issued on deviations from arm’s length principle
  • Ireland: Guidance issued on VAT compensation for charities
  • Korea: 2019 tax reform includes rules to improve efficiency of tax law
  • Romania: New interest deduction limitation rules in effect
  • Switzerland: Referendum to be held on corporate tax reform bill
  • United States: Finland regulations released on transition tax
  • Tax treaty round up

World Tax Advisor 16 November 2018

The World Tax Advisor 16 November  includes in particular

  • Finland proposes changes to CFC rules based on EU ATAD
  • Egypt: Updated transfer pricing guidelines issued
  • European Union: Directive allowing reduced VAT rates adopted
  • European Union: Namibia removed from EU list of
    noncooperative jurisdictions
  • Guernsey: Draft regulations on company economic
    substance published
  • Hong Kong: Discussion paper released on proposed
    tax exemption for investment funds
  • Italy: Tax authorities clarify VAT grouping
    rules and VAT treatment of transfer
    pricing adjustments
  • Peru: Due date extended for filing CbC report
    for FY 2017
  • South Africa: SARS proposes penalty for failure to
    file income tax returns
  • United Kingdom: Public consultation on proposed digital
    services tax launched
  • United States: Deadlines to request competent
    authority assistance in transfer pricing
    disputes

 

World Tax Advisor 28 September 2018

The World Tax Advisor 28 September includes in particular:

  • French 2019 finance bill contains BEPS / EU ATAD 1 measures
  • Australia: R&D tax measures introduced into parliament
  • European Union: Commission finds no impermissible state aid in Luxembourg tax ruling case
  • Netherlands: Consultation on tax treaty policy and
    low-tax jurisdictions list
  • New Zealand: Perspectives on Tax Working Group
    interim report
  • Nigeria: FIRS releases new transfer pricing
    rules
  • Peru: Rules on PEs, interest expense
    deductibility, indirect transfers revised
  • Peru: Suspension of general anti-avoidance
    rule lifted
  • United States:House bill addresses sales tax
    collection post-Wayfair

World Tax Advisor 21 September 2018

The World Tax Advisor 21 September includes in particular:

  • Netherlands’ 2019 tax package includes plans to implement EU ATAD 1, reduce corporate tax rate
  • Australia: Guidance released on ATO role in foreign investment decisions
  • Belgium: Social security authorities change position on benefits granted by parent company
  • Brazil: CIT rate may be reduced and tax on profit distributions introduced
  • OECD: More CbC reporting guidance released for tax authorities and MNE groups
  • Switzerland: Impact of new French employee withholding tax rules for Swiss employers
  • United States: Treasury releases GILTI proposed regulations

World Tax Advisor 11 May 2018 – Connecting you globally

The World Tax Advisor 11 May 2018 includes in particular:

  • Luxembourg parliament considering introduction of VAT group regime
  • Argentina: Decree clarifies VAT collection on services provided by nonresidents
  • Austria: Draft bill includes measures to transpose EU ATAD into domestic law
  • Caribbean and Bermuda countries: First CRS reports due in 2018 for non-early adopter jurisdictions
  • Costa Rica: Tax reform proposal would replace GST with VAT and tax capital income
  • Luxembourg: Tax authorities to examine transactions with jurisdictions on EU list of noncooperative countries
  • Panama: Transfer pricing information reporting form modified
  • United States: Administration delays tariffs on steel and aluminum
  • Global tax alerts

World Tax Advisor 13 April 2018 – Connecting you globally

The World Tax Advisor 13 April 2018 includes in particular:

  • European Commission proposes tax on digital services, structural changes to PE rules
  • China: VAT rate cuts and changes to small VAT payers announced
  • Germany: New guidance issued on anti-treaty shopping rule
  • India: Finance Act 2018 enacted
  • Ukraine: Tax authorities issue guidance on recent changes to transfer pricing rules
  • United States: IRS to revise CbC reporting rules to protect national security
  • In brief
  • BEPS corner
  • Global tax alerts