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