The World Tax Advisor 3 May includes in particular:
- Singapore: Singapore tax authorities to publish summarized advance rulings
- British Virgin Islands: Draft Economic Substance Code released
- Denmark: Eastern High Court rejects dividend WHT refund claims by nonresident UCITS
- Denmark: VAT rules on triangular transactions revised
- Japan: OECD’s hard-to-value intangibles approach to apply
- Jersey, Guernsey, Isle of Man: Guidance on economic substance legislation released
- Luxembourg: 2019 budget law approved
- Netherlands: Decree issued on state supervision of investment funds
- Qatar: Guidance issued on transitional application of new income tax law