World Tax Adviser

 A world of news with tax@hand

13/12/2024

Featured article

  • EU formally adopts “FASTER” directive on withholding tax relief procedures

Australia

  • ATO issues draft guidance on franked distributions funded by capital raisings
  • New tax bill introduces hydrogen production and critical minerals incentives

Austria

  • Pillar Two deadline approaching for certain constituent entities

European Union

  • European Commission publishes common template for EU public CbC reports

Greece

  • Participation exemption regime extended to third country subsidiaries

Guernsey

  • Final regulations to implement OECD Pillar Two framework approved

New Zealand

  • New Tax and Social Policy Work Programme sets the tax policy scene

OECD

  • More jurisdictions commit to CARF and amended CRS, new reports released
  • Updated FAQs on ICAP released, application process modified

United States

  • Electing out of subchapter K: Final and proposed regulations

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