World Tax Adviser

 A world of news with tax@hand

17/11/2023

Featured article

  • Draft bill to implement EU Pillar Two directive submitted to Belgian parliament

Australia

  • ATO’s latest income tax findings for Top 100 and Top 1,000 taxpayers
  • Simplified transfer pricing record keeping options: Interest rate thresholds update

Brazil

  • Requirements eased for 0% WHT rate on certain private equity investments

Czech Republic

  • Proposal would change tax treatment of stock acquired by employees through ESOP

Germany

  • Lower tax court clarifies application of double deduction rule for partnerships

New Zealand

  • Finalized Inland Revenue guidance on deductibility of costs related to SaaS

OECD

  • New MAP statistics and consolidated information released on “Tax Certainty Day” 2023
  • New toolkits published for developing countries regarding pricing of minerals

Singapore

  • Commitment given to implementation of Crypto-Asset Reporting Framework

United States

  • Essential tax and wealth planning guide: 2024 edition

Tax treaty round up

  • Recent developments with respect to the following tax treaties: Andorra-Czech Republic, Andorra-Netherlands, Australia-Iceland, Burkina Faso-France, Croatia-Cyprus, Greece-Japan, Malaysia-Maldives, and Ukraine-United Arab Emirates.

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