The World Tax Advisor includes in particular:
- British Virgin Islands: British Virgin Islands publishes economic substance rules
- Brazil: Ruling issued on tax treatment of cross-border cost sharing arrangements
- European Union: European Council updates list of noncooperative jurisdictions
- Germany: BFH rules on constitutionality of discount rate for non-interest-bearing liabilities
- Guernsey: Details on introduction of mandatory disclosure regime announced
- Guernsey: Guidance on economic substance information required in company tax return issued
- India: Secondary adjustment law amended
- Jersey: Consultation on introduction of mandatory disclosure regime launched
- Jersey: Changes to company rax return form announced
- Luxembourg: Limitation of validity period of tax rulings issued before 1 January 2015
- OECD: Proposal on challenges of digitalization includes new approach to profit allocation
- United Arab Emirates: List of sectors in which increased foreign ownership permitted approved
- United States: Additional guidance issued on tax treatment of virtual currency