World Tax Advisor 23 November 2018

The World Tax Advisor 23 November  includes in particular

  • Switzerland’s FTA announces no new principal company, finance branch rulings as from 1 January 2019
  • Belgium: Draft transfer pricing circular issued
  • Malaysia: Budget 2019 includes rate reductions, service tax on imported services
  • OECD: Update on preferential regime reviews and new standard on substantial activities
  • Panama: Multinational headquarters regime amended in line with BEPS action 5
  • Papua New Guinea: Tax measures in 2019 budget include changes to loss carryforward rules
  • South Africa: 2018 tax amendment bill includes changes to anti-dividend stripping rules

 

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