World Tax Adviser

 A world of news with tax@hand

02/04/2021

Featured Articles

  • Inland Revenue Authority of Singapore issues transfer pricing guidance on centralized activities in MNE groups

Czech Republic 

  • 2021 tax package under review by Constitutional Court

El Salvador

  • Calculation of special contribution by large taxpayers for fiscal year 2020

European Union

  • CJEU rules that Portuguese taxation of individual capital gains is contrary to EU law

Germany

  • Corporate law change could affect validity of profit and loss transfer agreements
  • MOF publishes decree expanding substance-based exception to CFC rules

Hong Kong

  • Proposed foreign tax deduction regime provides relief to tax residents and branches

India

  • AAR rules on taxability of offshore supply, design services under composite contract

OECD

  • Country profiles published for 30 jurisdictions applying arbitration under MLI

Oman

  • New Economic Stimulus Plan includes extensive tax and other incentives

Qatar

  • GTA requires entities owned by resident individuals to file income tax returns

United Kingdom

  • Further tax policy announcements made and new consultations issued on “Tax Day”

United States

  • “American Jobs Plan” includes significant corporate tax hikes

Download the full newsletter here