World Tax Adviser

 A world of news with tax@hand

07/02/2025

Featured article

  • Highlights of US proposed regulations on corporate separations and reorganizations

Germany

  • BFH clarifies trade tax deduction requirements for certain real estate income

India

  • CBDT issues guidelines for application of principal purpose test

OECD

  • Requirements for main documentation package for ICAP updated

Philippines

  • VAT at 12% introduced on supply of digital services

Switzerland

  • Safe harbor intercompany interest rates for 2025 announced

Thailand

  • Emergency decree on top-up tax enacted

United Kingdom

  • HMRC consults on supplementary draft Pillar Two guidance

United States

  • Summary of proposed regulations on certain employee remuneration above USD 1 million

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