The World Tax Advisor 23 November includes in particular
- Switzerland’s FTA announces no new principal company, finance branch rulings as from 1 January 2019
- Belgium: Draft transfer pricing circular issued
- Malaysia: Budget 2019 includes rate reductions, service tax on imported services
- OECD: Update on preferential regime reviews and new standard on substantial activities
- Panama: Multinational headquarters regime amended in line with BEPS action 5
- Papua New Guinea: Tax measures in 2019 budget include changes to loss carryforward rules
- South Africa: 2018 tax amendment bill includes changes to anti-dividend stripping rules