The World Tax Advisor 26 April includes in particular:

• India: India’s High Court clarifies that APAs, MAP agreements may have persuasive value
• Canada: Federal budget proposes change to treatment of employee stock options
• China: New requirements relating to declaration of dutiable royalties
• Cyprus: EU ATAD 1 transposed into domestic law
• Greece: New incentives introduced for Greek branches of foreign and Greek entities
• India: ITAT rules on taxability of commission earned by nonresident agents outside India
• Ireland: VAT and RCT considerations for commercial lesses
• New Zealand: What is next for the tax system?
• Taiwan: Measures to reduce surtax on undistributed earnings passed by Executive Yuan
• Tax treaty round up