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
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