World Tax Adviser

 A world of news with tax@hand

02/05/2025

Featured article

  • New UK consultations published on transfer pricing, permanent establishments, and diverted profits

Belgium

  • New draft qualified domestic minimum top-up tax return form published

British Virgin Islands

  • ITA announces BVIFARS payment functionality and additional CRS compliance obligation

Cyprus

  • Parliament approves legislative amendments to address aggressive tax planning

Germany

  • Tax authorities issue updated questionnaire on anti-treaty shopping rules

Hong Kong SAR

  • Proposed amendments to draft Pillar Two legislation

Singapore

  • Updated regulations provide further guidance on implementation of DTT and MTT

Taiwan (China)

  • Application period for tax agreement refund claims extended to 10 years

United Kingdom

  • Consultation on tax treatment of predevelopment costs postponed

United Nations

  • Highlights from 30th session of UN tax committee: Advancing international tax norms

Various jurisdictions

  • 2025 Global Tax Policy Survey available
  • Global tax highlights portal launched
  • Global trade updates

Tax treaty round up

  • Recent developments with respect to the following tax treaties: Andorra-Korea (ROK), Armenia-Hong Kong SAR, Bahrain-Hong Kong SAR, Bangladesh-Hong Kong SAR, Bangladesh-Qatar, Croatia-Hong Kong SAR, and India-Oman.

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