World Tax Adviser

 A world of news with tax@hand

06/08/2021

Featured articles

  • China’s STA issues simplified procedures for unilateral APAs
  • Updated German transfer pricing principles provide new MOF guidance on financing structures

Cambodia

  • Tax authorities confirm application of mutual agreement procedure

China

  • IIT subsidy measures updated in the Greater Bay Area

Germany

  • MOF guidance updates VAT treatment of supervisory board members
  • New taxes introduced on online poker and virtual slots affect gambling organizers

Greece

  • Important VAT law changes enacted

Hong Kong

  • Guidance released on tax issues arising from the COVID-19 pandemic

India

  • Deemed dividend provisions do not apply when company derives benefit from shareholder
  • Recent developments increase prospect of India-UK free trade agreement

Italy

  • Ministerial tax guidance clarifies treatment of employment income in the COVID-19 era

Korea

  • Government proposes tax incentives to encourage domestic investment

OECD

  • New statistics indicate downward trend in statutory corporate income tax rates

United States

  • Taxwriting chairs eye limits on “mega-IRAs”

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