World Tax Adviser

 A world of news with tax@hand

03/12/2021

Featured articles

  • Germany’s new government publishes draft coalition agreement including broad tax policy goals
  • New UK transfer pricing master file, local file, and summary audit trail requirements

Australia

  • Corporate collective investment vehicles tax and regulatory framework introduced

Austria

  • Tax reform bill includes proposals on taxation of cryptocurrencies for individuals

Belgium

  • Implications for employees of changes to Belgian tax treaties with France, Luxembourg

Colombia

  • Guidance on identifying preferential tax regimes issued

France

  • Supreme administrative court rules on foreign tax credits for certain capital gains

Guatemala

  • Transfer pricing considerations regarding transition away from LIBOR

Indonesia

  • Law on harmonization of tax regulations enacted

Italy

  • Public consultation document addresses uncertainties regarding anti-hybrid rules

Malaysia

  • Finance Bill 2021 includes various tax measures beyond those in 2022 budget speech

Mexico

  • Supreme Court invalidates mandatory prison sentences for certain tax crimes

New Zealand

  • Are my debt levels subject to the arm’s length test?

Thailand

  • Country-by-country reporting rules specify persons that are required to file reports
  • Local transfer pricing documentation requirements set forth

United States

  • Bipartisan infrastructure bill becomes law

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