The World Tax Advisor 19 October includes in particular:
- Aligning R&D arrangements and transfer pricing for MNEs operating in China
- Australia: Tax cuts brought forward for companies with turnover under AUD 50 million
- Australia: Black economy measures draw a wide net
- Denmark: Significant changes to CFC legislation proposed
- El Salvador: Tax authorities update tax haven guide
- Malta: Rules from EU VAT package on e-commerce implemented
- Netherlands: Amendments announced to 2019 tax package
- OECD: Residence and citizenship by investment schemes posing CRS avoidance risk identified
- Thailand: Lower VAT rate extended for another year
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