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

Georg Erdélyi
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