World Tax Adviser

 A world of news with tax@hand

23/08/2024

Featured article

  • US proposed regulations address certain issues under dual consolidated loss rules

Albania

  • New instruction on criteria and procedures for application of tax treaties issued

European Union

  • CJEU transfers jurisdiction to give preliminary rulings to General Court in six areas

Finland

  • Standard VAT rate to increase as from 1 September 2024

Germany

  • Lower tax court clarifies transfer of function rules for principal structures

Ghana

  • Key tax and regulatory highlights of 2024 mid-year budget review

Jersey

  • Draft legislation to implement Pillar Two framework issued

New Zealand

  • Inland Revenue increases focus on taxpayer compliance

OECD

  • Toolkit for developing countries regarding pricing of lithium published

Switzerland

  • Federal Supreme Court further clarifies application of safe harbor interest rates

Thailand

  • Certain tax incentives are available to support business operators in SEZs

United Kingdom

  • HMRC publishes additional guidance on reporting rules for digital platforms

United Nations

  • Terms of reference for framework convention on international tax cooperation adopted

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