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
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