The World Tax Advisor 7 December includes in particular:

• Barbados IBC and ISRL regimes to be abolished and no new licenses to be granted
• Malaysia tax bills include BEPS measures, some Budget 2019 measures
• Australia: Draft compliance guidelines on inbound distribution arrangements issued
• Bahrain: MOF provides update on VAT implementation
• China: Requirements for foreign investors to benefit from deferral of dividend WHT relaxed
• Germany: Finance ministers of federals states reach agreement on tightening of RETT rules
• India: ITAT rules on proof of residence for salary exemption for work performed overseas
• Sweden: Parliament adopts proposal to amend CFC legislation