The World Tax Advisor includes in particular:
- Luxembourg: Draft law to implement ATAD 2 in Luxembourg released
- Barbados: Policy notes give effect to certain tax measures from budget
- Brazil: Deductibility of certain royalty payments to foreign shareholders clarified
- European Union: Finland SAC refers case involving Luxembourg SICAV to CJEU
- Hong Kong: IRD issues guidance on application of PE profit attribution rules
- India: ITAT rules reimbursed salary costs of seconded employee are not FTS
- Ireland: Feedback statement published on consultation on ATAD anti-hybrid provisions
- Italy: Implementing measures issued for transmission of data by online marketplaces
- Trinidad and Tobago: Tax amnesty available for various direct and indirect taxes
- United States: Tax implications of US site or services PEs of Chinese companies
- United States: Impact of foreign tax credits on base erosion minimum tax amount
- Tax treaty round up
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