World Tax Adviser

 A world of news with tax@hand

17/01/2025

Featured articles

  • US Treasury Department and IRS release final digital content and cloud transactions regulations
  • US Treasury Department and IRS release proposed cloud transaction sourcing regulations

Belgium

  • DAC 7 reporting and registration obligations amended for 2024

Cyprus

  • EU public CbC reporting directive transposed into national law
  • Implementation framework for beneficial ownership register amended

Italy

  • 2025 budget law broadens scope of DST and modifies timing of DST payments
  • Decrees on miscellaneous Pillar Two rules and transition year published

Malaysia

  • Finance Act 2024 enacted, tax exemption for foreign income of individuals extended

OECD

  • Pillar One update: Statement released on work on Amount A and Amount B

United Kingdom

  • Registration for digital platform reporting open

United Nations

  • General Assembly approves terms of reference for tax cooperation framework

United States

  • Roadmap: Income Taxes (December 2024)

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