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

World Tax Advisor 7 December 2018

Barbados IBC and ISRL regimes to be abolished and no new licenses to be granted
Malaysia tax bills include BEPS measures, some Budget 2019 measures
Australia: Draft compliance guidelines on inbound distribution arrangements issued
Bahrain: MOF provides update on VAT implementation
China: Requirements for foreign investors to benefit from deferral of dividend WHT relaxed
Germany: Finance ministers of federals states reach agreement on tightening of RETT rules
India: ITAT rules on proof of residence for salary exemption for work performed overseas
Sweden: Parliament adopts proposal to amend CFC legislation

World Tax Advisor 9 November 2018

Minister of Finance issues decree on exit tax consequences where Germany’s taxing rights are restricted
Australia: Guidance issued on transfer pricing and financing arrangements
Denmark: Proposals would implement ATAD interest expense deduction limitation rules
Hong Kong: Enhanced deduction regime for R&D expenditure in effect
Italy: Draft 2019 budget law includes changes to tax incentives
Netherlands: Transition rules proposed to apply to shortened term of 30% facility
Ukraine: Draft law on BEPS released

Ireland budget 2019 includes measures to implement EU ATAD
Bahrain: VAT to be introduced as from 1 January 2019
Belgium: Cooperative tax compliance program pilot to launch at end of 2018
El Salvador: Changes made to information required in transfer pricing report form
European Union: EU council agrees on proposals to reform VAT system
France: Income tax withholding considerations regarding internationally mobile employees
Germany: MOF publishes first draft of Brexit Tax Implementation Act
Hong Kong: Overview of tax law changes under new BEPS law
Ireland: Taxpayers can be selected for “compliance interventions” based on risk factors
Thailand: BEPS-type transfer pricing documentation rules to be introduced
United Kingdom: MLI enters into force in respect of UK

European Commission proposes tax on digital services, structural changes to PE rules
China: VAT rate cuts and changes to small VAT payers announced
Germany: New guidance issued on anti-treaty shopping rule
India: Finance Act 2018 enacted
Ukraine: Tax authorities issue guidance on recent changes to transfer pricing rules
United States: IRS to revise CbC reporting rules to protect national security
In brief
BEPS corner
Global tax alerts