The World Tax Advisor includes in particular:

• New Zealand: New Zealand introduces mandatory online BEPS disclosure forms
• Guatemala: New law encourages transition to formal economy
• Hong Kong: First CbC reporting obligation approaching
• India: ITAT rules liaison office of Singapore entity constitutes PE in India under treaty
• Japan: Connected Industries tax regime provides tax incentives for capital investment
• New Zealand: Implications of Pillar 1 of OECD’s inclusive framework for large domestic businesses
• OECD: Further CbC reporting guidance releases for tax authorities and MNE groups
• OECD: Guidance released on exchange of information by no or only nominal tax jurisdictions
• United Arab Emirates: Ministry of Finance conducts workshop on CbC reporting
• United States: Treasury announces Opportunity Zone reporting requirements
• United States: JCT releases “Blue Book” for non-TCJA legislation enacted in 115th Congress