World Tax Adviser

 A world of news with tax@hand

02/07/2021

Featured article

Germany’s upper house of parliament approves law to implement EU anti-tax avoidance directive

Australia 

  • R&D expenditure “at risk” rules clarified

Austria

  • Special characteristics of DAC 6 implementation rules

Costa Rica

  • Congress approves law to attract investors, rentiers, and pensioners

France

  • EU/EEA unit-linked insurance companies: Withholding tax on French-sourced dividends

Guatemala

  • Good practices when preparing a transfer pricing study: An interview with the SAT
  • Initiative regarding VAT and digital economy launched by CIAT and Guatemala’s SAT

Guernsey

  • Regulations extending economic substance rules to partnerships issued

Hong Kong

  • Payment of tax by installments without surcharge further extended

India

  • Grant from holding company to enable payment to directors is taxable income receipt

United States

  • Electing real property trade or business procedural guidance issued by IRS

Download the full newsletter here