World Tax Adviser

 A world of news with tax@hand

23/07/2021

Featured article

  • European Commission publishes “Fit for 55” package

Australia

  • Cryptocurrency under the microscope

Belgium

  • Patent income deduction definitively replaced by innovation income deduction

Bermuda

  • Amended economic substance regulations and guidance released

Cayman Islands

  • FATCA and CRS updates and reminders issued

Costa Rica

  • Law to attract remote workers from abroad approved by Congress in second debate

Germany

  • Lower tax court rules on tax deductibility of software implementation costs

Greece

  • Home office PEs in the context of COVID-19: Additional clarifications from the IAPR

Guatemala

  • SAT has started requesting 2020 transfer pricing studies

India

  • CBDT issues guidelines for tax deduction at source on purchase of goods

Mexico

  • Large taxpayers with low effective tax rates may be subject to increased audit risk

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