World Tax Adviser

 A world of news with tax@hand

12/02/2021

Featured Articles

  • Overview of updated transfer pricing administrative guidance from German tax authorities

Botswana

  • Tax highlights of 2021/22 budget

Costa Rica

  • Tax treatment clarified for gains and losses relating to exchange rate differences

Greece

  • Offsetting pharmaceutical expenditure clawback with R&D, investment expenses for FY20
  • Supreme Court decisions clarify concept of tax residence

India

  • Expenditure on third party infrastructure development is a revenue expense, according to ITAT

Jersey

  • Consultation launched on extension of economic substance regime to partnerships

New Zealand

  • R&D Tax Incentive Regime: Planning for the year ahead

Qatar

  • Tax authorities clarify transfer pricing reporting requirements

Singapore

  • Payments under separation agreement not taxable employment income, according to High Court

United States

  • Government issues final regulations for small business taxpayer exceptions

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