World Tax Adviser

 A world of news with tax@hand

27/08/2021

Featured article

  • Inland Revenue Authority of Singapore releases updated transfer pricing guidelines

Germany

  • Federal Constitutional Court rules interest rate on tax payments unconstitutional
  • Germany and US issue joint statement on spontaneous exchange of CbC reports for 2020

India

  • CBDT provides formula to recalculate minimum alternate tax following TP adjustments
  • ITAT reaffirms loss on shares acquired at a premium may be carried forward and offset

Ireland

  • Second feedback statement published on consultation on ATAD interest limitation

Oman

  • Update on recent VAT developments

Switzerland

  • Frontier workers: Swiss government adopts new agreement with Italy

United States

  • Discussion draft of international tax overhaul released

Tax treaty round up

  • Recent developments with respect to the following tax treaties: Botswana-Kenya, Ethiopia-Switzerland, Ireland-Kenya, Lesotho-Mauritius, and Serbia-Singapore

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