The World Tax Advisor 10 May includes in particular:

• India: “Users” may be basis for attribution of profits to Indian digital PE
• Austria: Tax court rules on VAT tretment of roaming services provided by foreign companies
• India: CBDT committee releases draft report on attribution of income to PEs
• India: Appellate authority upholds levy of GST on “black office” support services
• Japan: Continuity of control requirement for minority squeeze-out transactions relaxed
• Luxembourg: MLI to enter into force as from 1 August 2019
• New Zealand: Permanent establishment anti-avoidance guidance finalized
• New Zealand: Changes made to facilitate self correction of tax returns
• United States: 2019 BEPS global survey published