The World Tax Advisor includes in particular:

• Curacao: Curacaos new tax legislation introduces territorial tax system
• Belgium: Dividends received deduction continues to apply for Swiss dividends
• Belgium: Amendments to interest deduction limitation rule enacted
• Bermuda: Amended legislation and final guidance on economic substance released
• Brazil: Stricter thin capitalization rules apply on interest paid to Dutch holding company
• India: High Court rules payments for satellite and other broadcasting services are not FTS
• Luxembourg: New exit tax rules enter into force
• Taiwan: Three options available to reduce WHT burgen on technical service fees
• United Kingdom: Final regulations on EU mandatory disclosure rules published