The World Tax Advisor 21 December includes in particular:
- Saudi Arabia releases draft transfer pricing regulations
- Belgium: Transfer pricing documentation deadline extended
- Cambodia: 2019 tax law changes would distinguish between legal and “physical” persons
- Cyprus: CbC reporting deadline extended
- European Union: CJEU rules German RETT intragroup exemption in line with EU state aid rules
- Finland: Final interest deduction limitation rules include changes to group ratio rule
- Greece: Capital tax exemption introduced for capital investments in R&D
- Italy: Tax amnesty introduced for taxpayers to settle their tax positions
- Malta: EU ATAD implemented into domestic law
- Netherlands: New income thresholds for highly skilled migrants
- Sweden: New precedent on taxation of stock options
Liked this post? Follow this blog to get more.