The World Tax Advisor 18 January includes in particular:

• Italy: Italy’s 2019 budget law introduces new digital services tax
• Australia: Simplified transfer pricing record keeping options updated
• British Virgin Islands: Legislation on economic substance passed
• European Union: European Commission considers process of making EU tax policy
• Italy: Legislative decree transposing EU ATAD includes significant changes to tax law
• Mexico: Tax incentives granted to taxpayers in northern border region
• Mexico: New decrees may give rise to constitutional challenges in court
• Netherlands: 2019 tax package enacted
• United Kingdom: New compliance facility introduced for diverted profits tax
• United Kingdom: Review of corporate intangible fixed assets regime
• Uruguay: Guidance on CbC reporting requirements issued