The World Tax Advisor 21 June includes in particular:
- Japan: Japan’s enhanced earnings stripping rules align with action 4 of BEPS project
- Brazil: Tax treaty signed with Uruguay
- European Union: CJEU rules on applicable social security system for activities performed outside EU
- Germany: BFH asks CJEU ro rule on scope of VAT exemption for commercial education services
- India: GST Council recommends further extension of GST return filing deadline for 2017-18
- Italy: Supreme Court rules on tax residence of holding company
- Malaysia: Update on implementation of service tax on imported digital services
- OECD: MLI matching database expanded, more countries sign/deposit ratification instruments
- United States: Ninth Circuit Court of Appeals reverses Tax Court in Altera
- United States: New regulations addressing GILTI issues, foreign tax credits, section 245A summarized
- United States: Joint Committee on Taxation releases overview of Qualified Opportunity Zones
- Tax treaty round up