World Tax Adviser

 A world of news with tax@hand


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


  • 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


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


  • Country profiles published for 30 jurisdictions applying arbitration under MLI


  • New Economic Stimulus Plan includes extensive tax and other incentives


  • 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

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