World Tax Adviser

 A world of news with tax@hand

19/02/2021

Featured Articles

  • German MOF publishes decree on extraterritorial taxation of royalites and IP transfers

Australia

  • High Court rules in favor of ATO in legal professional privilege dispute

Belgium

  • Further transfer pricing audit cycles to be launched based on noncompliant forms

France

  • Conseil d’Etat rules that intermediary company was not beneficial owner of royalties

Germany

  • Draft law proposes anti-avoidance measures regarding noncooperative jurisdictions

Guatemala

  • Guidance resolves issues including tax treatment of invoices with formal errors

Hong Kong

  • Draft legislation proposes tax exemption on carried interest

India

  • Supply chain shifts: Advantages of India as a location for a supply chain ecosystem
  • Taxation of employee stock option benefit on where related employment exercised

Luxembourg

  • Circular regarding “prime participative” issued

Russia

  • Russia commences procedures to terminate tax treaty with the Netherlands

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