Spring Statement 2025

Archive

View a previous budget

World Tax Adviser

 A world of news with tax@hand

29/08/2025

Australia

  • ATO finalizes PCG on new thin cap and debt creation rules

Brazil

  • OECD recognizes additional CSLL in Pillar Two law as a QDMTT

Italy

  • Tax authorities publish Pillar Two GIR notification form

Switzerland

  • Navigating transition from FATCA Model 2 to Model 1 IGA

Various jurisdictions

  • Tax treaty round up

The issue also includes articles relating to China, Denmark, and New Zealand.

Download the full newsletter here.

Disclaimer

This publication has been written in general terms and therefore cannot be relied on to cover specific situations; application of the principles set out will depend upon the particular circumstances involved and we recommend that you obtain professional advice before acting or refraining from acting on any of the contents of this publication. Deloitte LLP would be pleased to advise readers on how to apply the principles set out in this publication to their specific circumstances. Deloitte LLP accepts no duty of care or liability for any loss occasioned to any person acting or refraining from action as a result of any material in this publication.

Deloitte LLP is a limited liability partnership registered in England and Wales with registered number OC303675 and its registered office at 1 New Street Square, London, EC4A 3HQ, United Kingdom.

Deloitte LLP is the United Kingdom affiliate of Deloitte NSE LLP, a member firm of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee (“DTTL”). DTTL and each of its member firms are legally separate and independent entities. DTTL and Deloitte NSE LLP do not provide services to clients. Please see About Deloitte to learn more about our global network of member firms.

© 2024 Deloitte LLP. All rights reserved.