Tag Archives: United States

World Tax Advisor 9 August 2019

World Tax Advisor 26 July 2019

World Tax Advisor 28 June 2019

World Tax Advisor 21 June 2019

World Tax Advisor 24 May 2019

World Tax Advisor 10 May 2019

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