UK Budget 2018 includes new digital services Tax
Australia: ATO releases guidelines on general anti-avoidance and hybrids
China: Draft IIT implementation regulations released for public consultation
Denmark: New guidance issued on VAT treatment of holding companies
Finland: Income register reporting to be introduced from 2019
Jersey: Draft legislation on company economic substance presented
Netherlands: Consultation launched on measures to implement EU ATAD II into domestic law
New Zealand: R&D tax incentive bill introduced to parliament
Spain: Draft bills issued on digital services and financial transaction taxes, ATAD measures

World Tax Advisor 26 October 2018

Thailand approves new IBC regime to replace
existing HQ regimes
Austria: Draft regulation addresses
requirements under new “horizontal
monitoring” procedure
Brazil: 31 December deadline for disclosure of
ultimate beneficiary information
Denmark: Proposals would implement ATAD
hybrid mismatch rules
Netherlands: Supreme Court confirms CJEU decision
in fiscal unity cases
New Zealand: GST on low-value imported goods:
Details of proposed regime released
United Kingdom: MLI-synthesized treaty with Slovenia
published

World Tax Advisor 5 October 2018

The World Tax Advisor 5 October includes in particular:

Australia releases discussion paper on taxation of
digital economy
Belgium: New register of ultimate beneficial owners introduced
El Salvador: Tax amnesty period further extended
European Union: Liechtenstein, Peru removed from “grey” list of noncooperative jurisdictions
European Union: CJEU rules German trade tax rules violate EU law
Finland: Proposed rules would implement EU ATAD into domestic law
New Zealand: R&D tax incentive scheme details announced
OECD: Four countries deposit MLI ratification instruments, Aruba joins inclusive framework
Qatar: CbC reporting legislation implemented

French 2019 finance bill contains BEPS / EU ATAD 1 measures
Australia: R&D tax measures introduced into parliament
European Union: Commission finds no impermissible state aid in Luxembourg tax ruling case
Netherlands: Consultation on tax treaty policy and
low-tax jurisdictions list
New Zealand: Perspectives on Tax Working Group
interim report
Nigeria: FIRS releases new transfer pricing
rules
Peru: Rules on PEs, interest expense
deductibility, indirect transfers revised
Peru: Suspension of general anti-avoidance
rule lifted
United States:House bill addresses sales tax
collection post-Wayfair

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