World Tax Adviser

 A world of news with tax@hand

16/10/2020

Featured Articles

  • OECD Pillar One blueprint on nexus, profit allocation challenges of digitalization issued
  • OECD Pillar Two blueprint on a global minimum tax issued

Australia

  • Corporate tax residency definition to be amended

Czech Republic

  • Tax outlook for 2021

European Union

  • CJEU rules Romanian TP law on transactions between branch, HO complies with EU law

Finland

  • Guidance on TRACE investor self-declaration released

Germany

  • Lower house of parliament approves ratification of MLI

India

  • Legislation enacted to extend compliance deadlines and defer some FA 2020 measures
  • Policy for foreign direct investment in defense sector amended

Luxembourg

  • CJEU AG issues preliminary VAT ruling on provision of vehicles to nonresident staff

Norway

  • Budget proposal includes WHT on certain interest, royalty, and lease payments

OECD

  • Report published on taxation of virtual currencies 

Oman

  • CbC reporting requirements introduced for multinational enterprises

United States

  • New guidance includes final regulations addressing partnership withholding issues

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