The World Tax Advisor 21 June includes in particular:
- New Zealand: New Zealand outlines its proposal for a digital services tax
- Argentina: Legislation implementing measures to promote knowledge economy enacted
- Denmark: Tax authorities to obtain distance selling information from payment service providers
- European Union: Dominica removed from EU list of noncooperative jurisdictions
- Israel: First court decision issued on taxation of Bitcoin transactions by individuals
- Malta: Consolidated group rules introduced
- Poland: New withholding tax provisions apply to certain cross-border payments
- United States: Who is an applicable taxpayer for BEAT purposes?
- United States: Final GILTI regulations issued
- United States: Regulations proposed on treatment of domestic partnerships, GILTI high-tax exception
- United States: Final temporary regulations address dividends received deductions
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