World Tax Adviser

 A world of news with tax@hand

23/04/2021

Featured article

  • Canada's 2021-2022 federal budget includes tax measures relevant for multinationals

Canada

  • CRA provides further guidance on international income tax issues

Costa Rica

  • Guidelines issued on process for advance pricing agreements

France

  • Main corporate tax aspects of FTA guidelines regarding Brexit

Guatemala

  • SAT has been requesting certain taxpayers to resubmit transfer pricing annex

India

  • CBDT eases CbC and master file reporting requirements
  • Changes to rules disallowing payments to nonresident without TDS apply retroactively

Mexico

  • Labor outsourcing reform bill approved by Chamber of Deputies

Netherlands

  • Supreme Court releases decisions on nonresident funds' entitlement to WHT relief

OECD

  • No or only nominal tax juridictions carry out first annual information exchanges

Singapore

  • IRAS publishes summary of advance ruling on sources of franchise income

Taiwan

  • Amendments to integrated house and transaction income tax rules approved

Venezuela

  • Value of tax unit significantly increased for 2021

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