The World Tax Advisor 15 March includes in particular:

• Luxembourg: Luxembourg releases draft budget law for 2019
• China: VAT rates to be reduced
• Colombia: Transitional regime for dividends clarified
• European Union: ECOFIN expands noncooperative jurisdiction list
• European Union: European Union requests Finland to amend group contribution rules
• Germany: BFH allows limited cash pool netting for trade tax purposes
• India: Operating guidelines for North Eastern Industrial Development Scheme issued
• Italy: Supreme Court, tax authoritites take different positions on dividend WHT exemption
• Italy: Clarifications on “portfolio management of investment in real estate”
• Sweden: Proposal would allow withholding tax deferral for nonresident loss-making companies
• United States: BEAT consinderations for foreign corporations with US branches