The World Tax Advisor 7 June includes in particular:
- OECD releases program of work on tax challenges arising from digitalization of the economy
- China: Guidance issued on taxation of income from stock incentive plans
- Finland: Foreign entities may be required to register for VAT in certain cases
- Germany: Lower tax court rejects MOFs position on CJEU ruling on anti-treaty shopping rules
- Germany: Draft law on R&D tax incentive submitted to upper house of parliament
- India: ITAT rules on availability of domestic foreign tax credit where a tax treaty applies
- Pakistan: New tax amnesty includes opportunity to disclose “benami” property
- Poland: Proposed changes to VAT law include introduction of split-payment mechanism
- Portugal: New decree makes further revisions to invoicing requirements
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