The World Tax Advisor 17 August 2018 includes in particular:
- Curaçao’s preferential tax regimes revised to bring them in line with BEPS standards
- Bangladesh: Finance Act 2018 contains new definition of PE/”business connection” concept eliminated
- Kosovo: Proposed changes to corporate income tax law include new definition of PE
- Luxembourg: Tax authorities clarify treatment of virtual currency
- Peru: Master file and CbC reporting requirements clarified
- Ukraine: Tax on distributed profits proposed to replace corporate income tax
- Tax treaty round up
- Global tax alerts