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
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