World Tax Adviser

 A world of news with tax@hand

18/12/2020

Featured Article

  • French tax authorities publish final version of DAC 6 guidelines

Australia

  • ATO finalizes long-awaited transfer pricing guidance on interest-free loans
  • Significant reforms to foreign investment rules enacted

 Canada

  • Sales tax and the digital economy: Summary of recent changes

 India

  • High Court confirms discount on options granted under an ESOP is deductible

 Italy

  • Guidance issued on implementation of DAC 6

 Taiwan

  • Draft amendments to Biotech and New Pharmaceutical Development Act announced

 United Kingdom

  • Guidance on post-transition period indirect taxation issues released

 United States

  • Additional TCJA guidance released
  • GILTI high-tax exception corrections released
  • Unrelated business taxable income “silo” rules clarified in final regulations

 Tax treaty round up

  • Recent developments with respect to the following tax treaties: Botswana-Czech Republic, Cabo Verde-Spain, Czech Republic-Kyrgyzstan, Netherlands-Switzerland, and Romania-Spain.

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