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