The World Tax Advisor 22 February includes in particular:
- Malaysia: Changes to Malysia’s incentive regimes include modifications in line with BEPS action 5
- Costa Rica: First draft regulations to implement VAT released
- European Union: EU General Court annuls excess profit rulings state aid decision
- Germany: Guidance issued on application of trade tax rules following CJEU decision
- Guatemala: Detail on suppliers to be reported in monthly VAT returns
- Iceland: Ceiling for R&D tax credit increased
- Ireland: Public consultation sought views on ATAD interest limitation and hybrid provisions
- New Zealand: Interim digital services tax to be implemented ahead of OECD work
- OECD: Peer review reports released on treaty shopping and tax dispute resolution
- Saudi Arabia: GAZT issues final transfer pricing regulations
- Taiwan: Legislation on FTZ activities qualifying for corporate income tax exemption amended
- Tax treaty round up