The World Tax Advisor includes in particular:

• Mexico: Mexican budget proposals for 2020 include comprehensive tax reform measures
• Netherlands: Dutch 2020 budget includes changes to planned corporate tax rate reduction
• Australia: Board of Tax reviews corporate tax residency test rules
• Australia: GST change for offshore suppliers of Australian hotel accomodation
• Austria: MOF and SAC rule on dividend withholding requirements in abusive structures
• Bulgaria: Mandatory transfer pricing documentation requirements introduced
• El Salvador: Amendments to law on industrial and commercial free trade zones
• European Union: European Commission to investigate individual Belgian excess profit rulings
• India: Supporting manufacturer not entitled to export incentives benefit for direct exporter
• Japan: NTA implements additional measures to simplify electronic document preservation
• OECD: 2018 MAP statistics released during first “Tax Certainty Day”
• Saudia Arabia: Tax authorities begin requesting transfer pricing documentation