World Tax Adviser

 A world of news with tax@hand

08/12/2023

Featured article

  • Tax highlights of Malaysia’s Budget 2024 and Finance (No. 2) Bill 2023

Australia

  • New interest limitation rules will not be passed in 2023

Colombia

  • Final decree regulating legislation on taxation of SEP issued
  • Law disallowing deduction for royalties to exploit certain natural resources repealed

Germany

  • Draft guidance on Tax Haven Defense Act published

Hong Kong SAR

  • Draft law to introduce tax deduction for upfront spectrum utilization fees gazetted
  • Draft law to refine FSIE regime for disposal gains passed by Legislative Council

Luxembourg

  • Government coalition agreement 2023-2028: Proposed tax measures

OECD

  • New corporate tax statistics and working paper on effective tax rates of MNEs released

Thailand

  • Updated guidance issued on advance pricing arrangements

United Nations

  • Committee to draft convention on international tax cooperation to be established

United States

  • Deloitte Tax resources address Pillar Two considerations for C-suite, M&A activity
  • IRS finalizes updates to Form W-8EXP

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