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