World Tax Adviser

 A world of news with tax@hand

30/04/2021

Featured article

  • White House proposes tax hikes on high-income individuals in “American Families Plan”

British Virgin Islands 

  • Reporting deadlines extended due to portal issues

Canada

  • Highlights of international tax measures in 2021-2022 federal budget

Cayman Islands

  • Updates regarding DITC portal and CRS and FATCA compliance

France

  • Ruling issued on VAT refunds for rebates paid by pharmaceutical companies

India

  • Foreign company not taxable on reimbursement of expenses for seconded employees

Ireland

  • New electronic professional services withholding tax system planned from 1 July 2021

OECD

  • Report published on sharing and gig economy and VAT/GST policy and administration

Oman

  • Guidance on VAT registration by nonresidents released, as VAT introduced

Spain

  • Final regulations implementing DAC 6 published
  • Highlights of domestic legislation implementing ATAD II

Tax treaty round up

  • Recent developments with respect to the following tax treaties: Brazil-Switzerland, China-Spain, Denmark-Ukraine, Estonia-Mauritius, Germany-Netherlands, Germany-Singapore, Hong Kong-Macao, Hong Kong-Serbia, India-Iran, Malta-Russia, and Saudi Arabia-Switzerland

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