The World Tax Advisor includes in particular:
- Featured Articles: New version of Venezuelan tax code includes changes to exemptions, tax administration
- Australia: Superannuation guarantee amnesty bill passed by parliament
- Canada: Taxpayer victory in Alta case leaves important questions unanswered
- Cayman Islands: Cayman Islands included on EU list of noncooperative jurisdictions
- Germany: BFH rules on application of RETT intragroup exemption clause
- Guernsey: New company tax return form requests information on economic substance
- Israel: Tax authorities confirm applicability of preferred technological enterprise status
- United States: Updated IRS forms implement centralized audit procedures for partnerships
- Venezuela: VAT law amended to introduce “additional rate” for payments in foreign currency
- Tax treaty round up: Recent developments with respect to the following tax treaties: Armenia-Denmark, Armenia-Malta, Cyprus-Kazakhstan, Ghana-Malta, Indonesia-Singapore, Ireland-Netherlands, Korea (ROK)-United Arab Emirates, Liechtenstein-Lithuania, and Mauritius-Senegal.
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