The World Tax Advisor includes in particular:
- Germany: Germany’s upper house of parliament adopts law that introduces R&D tax incentive
- Australia: Hybrid mismatch guidance dealing with US GILTI rule released
- Australia: Tax authorities confirm compliance approach for related party debt derivatives
- China: STA issues new rules for claiming treaty benefits
- European Union: Member states fail to agree on compromise proposal for public CbC reporting
- Guernsey, Isle of Man, Jersey: Updated guidance on scope and application of economic substance legislation released
- Japan: Tax authorities intensify audits of foreign digital service providers
- Taiwan: Draft regulations released on undistributed surplus earnings
- United States: Final and proposed BEAT regulations released
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