The World Tax Advisor 2 November  includes in particular

• UK Budget 2018 includes new digital services Tax
• Australia: ATO releases guidelines on general anti-avoidance and hybrids
• China: Draft IIT implementation regulations released for public consultation
• Denmark: New guidance issued on VAT treatment of holding companies
• Finland: Income register reporting to be introduced from 2019
• Jersey: Draft legislation on company economic substance presented
• Netherlands: Consultation launched on measures to implement EU ATAD II into domestic law
• New Zealand: R&D tax incentive bill introduced to parliament
• Spain: Draft bills issued on digital services and financial transaction taxes, ATAD measures