World Tax Adviser

 A world of news with tax@hand

26/03/2021

Featured Articles

  • India’s Supreme Court rules payments to nonresidents for imported software are not royalties
  • German MOF publishes updated draft law to implement EU anti-tax avoidance directive

European Union

  • CJEU holds that Hungarian advertisement tax does not infringe EU state aid rules
  • EU directive introducing new reporting requirement for digital platforms adopted

Germany

  • MOF publishes draft law proposing to modernize corporate income tax rules

Hong Kong

  • Government publishes bill amending Inland Revenue Ordinance

Russia

  • Fixed CFC taxation option introduced for individuals

South Africa

  • Budget 2021/22 outlines revenue trends and tax proposals

Tax treaty round up

  • Recent developments with respect to the following tax treaties: Belarus-Spain, Estonia-Germany, and Luxembourg-Russia.

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