The World Tax Advisor includes in particular:
- Australia: Australian Taxation Office rules that transfer pricing provisions override debt-equity rules
- Colombia: Guidance issued on taxation of indirect share transfers
- European Union: CJEU rules on cross-border use of losses
- Finland: Draft proposal on DAC 6 implementation released
- Guernsey, Jersey, Isle of Man: Joint statement on company beneficial ownership registers issued
- India: Highlights of FY 2019-20 budget for nonresidents
- Malaysia: Updated guidelines on taxation of electronic commerce transactions
- Mexico: Tax authorities’ powers to declare transactions “non-existent” broadened
- Netherlands: Proposal to implement ATAD anti-hybrid rules published
- OECD: International exchange framework released for CRS-related mandatory disclosure rules
- Taiwan: Explanatory ruling issued on definition of beneficial owner for treaty purposes
- United Arab Emirates: New economic substance rules introduced
- United States: Proposed regulations released on PFICs