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
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