The World Tax Advisor 12 April includes in particular:

• Australia: Australian Full Federal Court decision affects private investment funds
• European Union: CJEU finds certain sale and leaseback transactions are outside scope of VAT
• Germany: BFH on trade tax exemption for partner in real estate managing partnership
• Germany: BFH rules merger gain is tax exempt in upstream merger in fiscal unity cases
• Nigeria: FIRS guidelines on mutual agreement procedure
• OECD: Expansion of ICAP pilot announced at Forum on Tax Administration meeting
• Panama: Tax fraud criminalized
• United Kingdom: Guidance issued on social security contributions in event of a no-deal Brexit
• United Kingdom: Further extension to 13th Directive claims deadline for US businesses