The World Tax Advisor 14 June includes in particular:
- Germany: German BFH clarifies taxation of carried interest from certain fund structures
- Colombia: Guidance issued on tax amnesty program
- Costa Rica: New draft rulings cover implementation of VAT for cross-border digital services
- Italy: Clarifications provided on use of tax attributes to offset additional tax assessed
- News Zealand: GST rules for nonresident retailsers selling to New Zealand consumers a step closer
- New Zealand: Administrative approach agreed on for determining PoEM
- Panama: Country-by-country reporting regulations introduced
- United States: Joint Committee on Taxation releases overview of GILTI, FDII regimes
- United States: Proposed regulations released on interests held by foreign pension funds
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