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
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