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 12 October 2018

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

World Tax Advisor 14 September 2018

Ireland publishes corporate tax roadmap
Cambodia: Guidance issued on related party loan transactions
China: Amendments to individual income tax law finalized
Czech Republic: Changes proposed to the investment incentives act
El Salvador: Period of tax and customs amnesty extended
Mexico: Members of congress present tax reform proposals
New Zealand: Recent developments on transfer pricing aspects of debt pricing
OECD: Tax policy reforms 2018 report released
Papua New Guinea: Budget 2019 could contain many changes affecting companies and individuals
Peru: Changes to VAT rules deem certain branches to be taxpayers for VAT purposes
Taiwan: Guidance on tax compliance obligations where POEM ceases to exist