World Tax Adviser

A world of news with tax@hand

11/12/2020

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Featured Article

  • Australian Taxation Office releases updated guidance on advance pricing arrangements

 European Union

  • AG opines that Belgian excess profit rulings constituted an aid scheme
  • ECOFIN confirms support for information reporting by online platforms
  • AG opines that Finnish tax law is contrary to EU law

 France

  • Statute of limitations for bringing tax cases before a court clarified

Germany

  • Lower tax court interprets anti-treaty shopping rule in light of CJEU decisions

India

  • Revised procedure for processing FDI proposals requiring government approval issued

 Indonesia

  • Minister of Finance issues R&D super deduction implementing regulation

Japan

  • Tax impacts of offering digital services to customers post-COVID

Luxembourg

  • Circular clarifies how to apply participation exemption regime to Gibraltar entities

Netherlands

  • Supreme Court rules participation exemption does not apply to uncovered call options

New Zealand

  • Restricted transfer pricing: Evolving complexities

Portugal

  • Government introduces new levies on digital services

United Kingdom

  • Supreme Court gives judgement on limitation issues in FII GLO

United States

  • Treasury releases additional TCJA guidance

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