World Tax Adviser

 A world of news with tax@hand

16/07/2021

Featured articles

  • G20/OECD inclusive framework statement agrees taxation of digital economy, global minimum rate
  • Brazilian draft tax reform bill would introduce dividend WHT and reduced corporate tax rate

African countries

  • Guide to fiscal information: Key economies in Africa 2021

Albania

  • Application of new petroleum tax legislation to subcontractors clarified

Australia

  • ATO launches New Investment Engagement Service

Cayman Islands

  • Amended economic substance regulations and guidance released

Finland

  • SAC rules on comparability of Luxembourg SICAVs and Finnish investment funds

France

  • Tax authorities publish new trust forms

Germany

  • MOF grants extension of deadline for certain ORIP-related filing

India

  • Brought forward business loss may be offset against capital gains on business assets

Jersey

  • Economic substance regime extended to partnerships

New Zealand

  • New Overseas Investment rules require tax disclosure
  • Practical guidance on the purchase price allocation rule

Taiwan

  • MOF announces principles for concluding cross-border bilateral or multilateral APAs

United States

  • Managing transfer pricing risks with advance pricing agreements
  • Observations on political agreement on tax reform reached by inclusive framework

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