The World Tax Advisor 20 July 2018 includes in particular:

• Guidance reinforces requirements to establish beneficial ownership status in Russia
• State tax implications of US Wayfair decision for non-US companies
• Chile: Tax reform bill will include measures on taxation of goods/services sold online
• India: AAR and tribunal address what constitutes a PE
• Ukraine: Consequences of transactions with residents in low tax jurisdictions clarified
• United Kingdom: New treaties signed with Guernsey, Isle of Man and Jersey
• Uruguay: Guidance issued on compliance obligations of digital services providers
• Tax treaty round up
• Global tax alerts