The World Tax Advisor includes in particular:

• Australia: Australian tax authorities publish draft practical guidance on arm’s length debt test
• Argentina: Foreign currency control rules introduced
• Czech Republic: Consultation held on introduction of digital services tax
• Germany: Audits focusing on insurance premium tax relating to intragroup contributions
• Guatemala: Constitutional Court ends suspension of rules lifting bank secrecy
• Hong Kong: IRD further updates changes to guidance on deduction of foreign taxes
• Korea: 2019 tax reform proposals announced
• Singapore: Further details issued on extension and refinement of tax incentive schemes
• United States: Court of Appeals affirms Tax Court decision in Amazon case