The World Tax Advisor includes in particular:
- Mexico: Mexico’s 2020 Omnibus Tax Resolution incorporates recently enacted cross-border tax rules
- Bulgaria: Bulgaria’s tax legislation changes for 2020
- Barbados: Highlights of economic substance guidelines
- Cambodia: Additional FATCA guidance issued for financial institutions
- Greece: Changes to indirect tax rules aim to stimulate the economy
- Malta: Hybrid mismatch provisions in ATAD 2 implemented into domestic law
- Singapore: Variable capital company legislation enacted
- Switzerland: Change to customs and VAT territory leads to creation of local consumption tax
- Thailand: Cabinet approves draft Land and Structures Tax legislation
- United States: Despite US-French truce on DSTs, prospects for broader OECD tax pact remain uncertain
- Tax treaty round up