The World Tax Advisor 17 May includes in particular:

• Austria: Draft bill addresses Austria’s taxation of digital economy
• Brazil: New disclosure requirement introduced for crypto asset transactions
• European Union: European Union invites comments on Luxembourg state aid investigation
• Germany: Ministry of Finance publishes draft law to amend RETT rules on share deals
• India: High Court rules on validity of amalgamated company’s revised income tax return
• United States: Final regulations issued on recognition and deferral of section 987 gain or loss
• United States: Proposed regulations released on certain partnership interest dispositions