The World Tax Advisor includes in particular:

• France: French parliament approves legislation creating digital services tax
• Finland: Consultation launched on implementation of ATAD anti-hybrid and exit tax rules
• France: Legislation shifts corporate income tax rate reduction trajectory
• Indonesia: CFC deemed dividend rules amended
• Malaysia: Rules and guidelines released to implement earnings stripping rules
• Portugal: New transfer pricing rules approved
• Taiwan: Bill passed on repatriation of overseas funds
• United Kingdom: Draft legislation and guidance issued on digital services tax
• United States: Taxwriters back trade representative’s investigation into French digital services tax
• Tax treaty round up