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