The World Tax Advisor 8 February includes in particular:
- Peru: Income tax regulations updated to implement significant tax changes in Peru
- Belgium: ATAD interest deduction limitation rules apply as from 1 January 2019
- Botswana: Transfer pricing, interest deductibility regimes enacted, IFSC regime amended
- Denmark: Guidance issued on extension of interest exemption under thin cap rules
- European Union: European Commission requests Germany to revise exit tax rules
- France: Digital services tax proposal to be presented to parliament
- Portugal: 2019 budget law contains corporate, individual and indirect tax changes
- South Africa: VAT e-services regulations amended
- Thailand: International Business Center regime enacted
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