The World Tax Advisor includes in particular:
- Australia: Australian tax authorities publish draft practical guidance on arm’s length debt test
- Argentina: Foreign currency control rules introduced
- Czech Republic: Consultation held on introduction of digital services tax
- Germany: Audits focusing on insurance premium tax relating to intragroup contributions
- Guatemala: Constitutional Court ends suspension of rules lifting bank secrecy
- Hong Kong: IRD further updates changes to guidance on deduction of foreign taxes
- Korea: 2019 tax reform proposals announced
- Singapore: Further details issued on extension and refinement of tax incentive schemes
- United States: Court of Appeals affirms Tax Court decision in Amazon case