The World Tax Advisor 25 January includes in particular:

• Mexico: Tax authorities issue rules for tax offsets and incentives for taxpayers in northern border region
• Bulgaria: 2019 tax law changes include partial implementation of ATAD 1
• Finland: Changes expected to tax treatment of certain fund types
• Germany: New administrative quidance issued on deviations from arm’s length principle
• Ireland: Guidance issued on VAT compensation for charities
• Korea: 2019 tax reform includes rules to improve efficiency of tax law
• Romania: New interest deduction limitation rules in effect
• Switzerland: Referendum to be held on corporate tax reform bill
• United States: Finland regulations released on transition tax
• Tax treaty round up