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
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