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
Liked this post? Follow this blog to get more.