The World Tax Advisor 24 November 2017 includes in particular:

• French amended finance law and bill for 2017 contain measures affecting companies
• Ecuador: Tax haven jurisdictions defined
• Germany: Capital gains from sale of shares by non-treaty-protected shareholder are fully tax-exempt
• Germany: Final decree issued on withholding tax on outbound payments for software and database usage

• India: Tax authorities issue master file and CbC reporting rules
• Papua New Guinea: Tax amnesty in effect until end of 2017
• Taiwan: Employment income tax exemption procedure under agreement with Japan clarified
• In brief
• BEPS corner
• Tax treaty round up
• Global tax alerts