The World Tax Advisor includes in particular:

• OECD: OECD issues statement on two-pillar approach to tackling tax challenges of digitalization
• Ukraine: Ukraine parliament adopts BEPS tax reform measures
• Australia: ATO focus on cross-border intangible transactions
• European Union/Belgium: CJEU rules Belgian stock exchange tax is not contrary to EU law
• European Union/Netherlands: Dutch requirements for refund of divided WHT to nonresident FIIs may breach EU law
• European Union: European Commission publishes annual survey on tax policies in the EU
• Finland: Tax authorities issue guidance on new rules for investment funds’ tax-exempt status
• France: 2020 finance law includes changes to VAT rules
• Greece: Taxation of dividends clarified
• India: Highlights of 2020/21 budget for nonresidents
• Netherlands: Supreme Court defines “mutual funds” for WHT purposes
• United States: OECD endorses international tax rewrite efforts, punts on US “safe harbor” proposal