World Tax Advisor 21 September 2018

The World Tax Advisor 21 September includes in particular:

  • Netherlands’ 2019 tax package includes plans to implement EU ATAD 1, reduce corporate tax rate
  • Australia: Guidance released on ATO role in foreign investment decisions
  • Belgium: Social security authorities change position on benefits granted by parent company
  • Brazil: CIT rate may be reduced and tax on profit distributions introduced
  • OECD: More CbC reporting guidance released for tax authorities and MNE groups
  • Switzerland: Impact of new French employee withholding tax rules for Swiss employers
  • United States: Treasury releases GILTI proposed regulations
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