World Tax Adviser

 A world of news with tax@hand

26/04/2024

Featured article

  • US proposed regulations on corporate stock buyback excise tax released

British Virgin Islands

  • Version 4.0 of economic substance rules published

Colombia

  • Supreme Administrative Court upholds DIAN’s ruling on activation of MFN clauses

Germany

  • New transfer pricing rules for intercompany financing contain tightened provisions
  • RETT guidance addresses share deals and partnership exemption rule

New Zealand

  • Enactment of major tax act brings wide-ranging changes

Taiwan (China)

  • New investment tax credit eligibility criteria for biopharmaceutical R&D activities

United Arab Emirates

  • Corporate tax guidance published on qualifying group relief

United Kingdom

  • Generative AI: What should tax directors be thinking about?

United States

  • IRS releases draft Form 1099-DA for digital asset dispositions
  • Limited penalty relief for failure to pay estimated tax related to CAMT liability

Tax treaty round up

  • Recent developments with respect to the following tax treaties: Bangladesh-Netherlands, France-Moldova, and Hong Kong SAR-Mauritius.

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