The World Tax Advisor 9 November  includes in particular

• Minister of Finance issues decree on exit tax consequences where Germany’s taxing rights are restricted
• Australia: Guidance issued on transfer pricing and financing arrangements
• Denmark: Proposals would implement ATAD interest expense deduction limitation rules
• Hong Kong: Enhanced deduction regime for R&D expenditure in effect
• Italy: Draft 2019 budget law includes changes to tax incentives
• Netherlands: Transition rules proposed to apply to shortened term of 30% facility
• Ukraine: Draft law on BEPS released