World Tax Adviser

 A world of news with tax@hand

24/09/2021

Featured article

  • Colombian tax reform legislation includes increase in corporate income tax rate as from 2022
     

European Union

  • CJEU annuls General Court’s decision on Belgian excess profit ruling regime
  • CJEU rules that EU law precludes Portuguese regime for deductibility of dividends

Greece

  • When should capital gains from securities sales with deferred consideration be taxed?

India

  • Connected services provided on one project under a unified agreement constitute a PE

Netherlands

  • Ministry of Finance publishes tax plan for 2022

OECD

  • 2021 Global Tax Survey: Beyond BEPS available

South Africa

  • Key proposals affecting international tax and financial institutions in draft bills
  • SARS may apply broad interpretation of “electronic services” for VAT purposes

Thailand

  • VAT registration rules issued in relation to electronic services provided from abroad

United States

  • Ways and Means Committee approves budget reconciliation tax package

Tax treaty round up

  • Recent developments with respect to the following tax treaties and agreements: Egypt-United Arab Emirates, Georgia-Poland, Hungary-Kyrgyzstan, and Taiwan-United Kingdom

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