In this issue:

China
SAT clarifies application of royalty article under tax treaties

Czech Republic
VAT rates increase will affect systems requirements

European Union
ECJ rules on U.K. Stamp Duty Reserve Tax

Luxembourg
Rules on tax deduction of donations changed

Spain
Supreme Court overrules regulation on stock option gains

Uruguay
Guidance issued on deduction of cross-border expenses

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World Tax Advisor
                                                                                                                                   9 October 2009

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If you have questions or comments about the content of World Tax Advisor, contact one of the tax professionals at a Deloitte Touche Tohmatsu office in your area or co-editors:

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Deloitte refers to one or more Deloitte Touche Tohmatsu, a Swiss Verein, and its network of member firms, each of which is a legally separate and independent entity. Please see www.deloitte.com/about for a detailed description of the legal structure of Deloitte Touche Tohmatsu and its member firms.