The World Tax Advisor 1 February includes in particular:

• Spain: Spain’s budget bill would limit participation exemption, introduce corporate minimum tax
• European Union: CJEU AG opines on cross-border use of losses
• European Union: European Commission requests Spain to amend reorganization, CbC reporting rules
• Germany: Annual Tax Act 2018 introduced
• Hong Kong: IRD issues guidance on CbC reporting notification process
• OECD: Policy note released on tax challenges of digitalization of economy
• Spain: Bill on digital services tax submittet to parliament for approval
• United Kingdom: Brexit: VAT statutory instruments laid before parliament
• United States: Regulations and other new guidance under section 199A released