The World Tax Advisor 25 January includes in particular:
- 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