Tax publications around the world - Deloitte Global

Stay up-to-date with tax developments around the globe. Important tax changes are highlighted and their implications for businesses or individuals are analysed. For further tax developments please visit the tax pages of Deloitte member firms.

Africa	TaxIn Africa		February 2006

Australia	Final Tranche Surrounding the Taxation Treatment Released		December 2005
	Transfer Pricing Headlines		October 2005
	Indirect Tax Quarterly		Spring 2005

Brazil	Recent Tax Developments Benefit Business		February 2006

Belgium	Tax & Legal Quarterly	New	April 2006
	Deadline to File Annual VAT Sales Listing Extended		March 2006
	Investment Deduction Percentages for Tax Year 2007 Published		March 2006
	Lump-Sum Allowances for Expenses Incurred Abroad		March 2006
	Draft Bill Introduced to Amend Tax Rules on Movable Income		March 2006
	Belgian Coordination Centres: How BCCs should react		February 2006
	AG Léger Opines on Belgian Coordination Centres		February 2006
	Government Approves Social Security Agreement with Japan		December 2005
	Belgian Parliament Approves Two Program Bills		December 2005
	Approved Bill in Execution of Generation Pact Includes Incentives		December 2005
	Parliament Approves Bill in Execution of the Generation Pact		December 2005
	Impact of EC Savings Directive on Expatriates in Belgium		December 2005
	New Excise Tax Requirements for Energy Suppliers		December 2005
	VAT - Stricter rules on UK 8th and 13th Directive claims		November 2005
			Back to top

Canada	TaxBreaks		October 2005
	R&D Tax Updates		August 2005
	Indirect Tax News		July/August 2005
	Canada & the US Sign Memorandum of Understanding		June 2005
	Property Tax Matters		Spring 2005
	Executive TaxBreaks		Spring 2005

China	Tax Alert	New	April 2006
	Tax News		March 2006
	Transfer Pricing in China		May 2005

Czech Republic	Indirect Tax Update	New	April 2006
	Tax & Legal News		March 2006
	Czech Republic Introduces Advance Pricing Agreements		January 2006
	Tax & Legal Alert		September 2005

Denmark	New Rules Introduced on Debt Financing by Equity Funds	New	April 2006
	Denmark Introduces Proposed Documentation Rules		February 2006
	Proposed Rules Target Debt Financing by Equity Funds		December 2005
	Denmark Enacts Stringent Transfer Pricing Legislation		May 2005

European Union	AG Indicates UK System of Taxing Companies	New	April 2006
	AG Geelhoed Opines on Belgian Withholding Tax Credit	New	April 2006
	No VAT on Charges between a Head Office and its Branch		March 2006
	ECJ Advocate General Issues Second Opinion in IRAP Case		March 2006
	ECJ Holds Against Tax Rate Discrimination of PEs		February 2006
	ECJ Rules in Favor of "Negative" Tax Rate Progression		February 2006
	ECJ Rules Against Restrictions on Deduction of Holding Costs		February 2006
	ECJ Decides Dutch Capital Tax Levy Incompatible with EC Law		January 2006
	ECJ Rules on Cross-Border Mergers of EU Companies		December 2005

France	Administrative Guidelines on Unilateral APAs Issued		August 2005
			Back to top
Germany	Tax and Legal News		April 2006
	Finance ministry releases extensive administrative principles on TP documentation		May 2005

Global	Monthly Indirect Tax News for the Japanese Sector		August 2005
	Indirect Tax Bulletin		July 2005

Hong Kong	Tax News		February 2006

Hungary	New Conditions for VAT Deductions for Intra-Community Purchases		September 2005

India	Appellate Tribunal Rules Agents and Liaison Office in India Not PEs	New	April 2006
	AAR Rules on PE & AL Payment Concepts in India-US Treaty		March 2006
	Tax Tribunal Rules on Taxability of Sale of Advertising Airtime		February 2006
	AAR Rules on Taxation of Gains on Sale of Indian Securities by US Pension Fund		January 2006
	Supreme Court Rules on Taxability of “Field Break” Salary		December 2005
	AAR Rules on Transfer of Shares in U.K. Reorganization		August 2005
	Taxbriefly		June 2005

Indonesia	VAT Ruling Creates Uncertainty in Leasing Market	New	April 2006
	Proposed Tax Reform Delayed Again		December 2005

Japan	New Japan-UK Treaty Provides Important Benefits for Investors		February 2006
	Inbound Tax Newsletter		December 2005
	US Ruling Provides guidance on YK Classification		December 2005

Korea	Tax News		March 2006
			Back to top
Luxembourg	Input		March 2006
	European Commission Investigating 1929 Holding Companies		February 2006
	Treaty with France May be Renegotiated		January 2006
	Update on New Withholding Tax on Savings & Abolition of Net Wealth Tax		January 2006

Mexico	Chinese Maquiladoras No Longer under PE Threat in Mexico		March 2006

Netherlands	SC Expands Scope of Hybrid Loans Qualifying for PE		December 2005

New Zealand	Tax News		April 2006
	Tax Authorities Launch “Financing Costs” Project		March 2006
			Back to top
Poland	VAT Alert		March 2006

Singapore	Transfer Pricing Guidelines Issued By IRAS		March 2006
	Tax News		September 2005
	GST News & Views		May 2005

South Africa	Tax Grapevine		February 2006
	Tax News		October 2005
	VAT Flash		October 2005
			Back to top
Spain	Government Issues Draft Tax Reform Proposals		January 2006

Sweden	New Transfer Pricing Documentation Requirements Proposed		February 2006

Switzerland	Swiss Council of States Votes to Extend Swiss Federal Tax Holiday		March 2006
	FTA Announces Safe Harbor Interest Rates for RP Loans		January 2006

Taiwan	Alternative Minimum Tax Law Passed		December 2005
Thailand	Tax Newsletter		September 2005

United Kingdom	Tax changes announced in the Budget		March 2006
	Court's decision on ACT compensation to UK Subs		February 2006
	Court of Appeal Rejects Non-EU Parent Companies' Claim		February 2006
	Tax News		December 2005

United States	Tax News & Views	New	April 2006
	Final Regulations under §§1441, 6114 Clarify Requirements		March 2006
	IRS Insights		March 2006
	NY ALJ Sends Sympathetic Greeting to Taxpayer's TP Report		February 2006
	GOZ Act Passes Congress with Technical Corrections		December 2005
	SFC Draft APA Report Makes Recommendations for Improvement		June 2005
	IRS Unveils New APA Program Initiatives		May 2005
			Back to top