The World Tax Advisor includes in particular:
- Luxembourg: Luxembourg publishes guidance on ATA renewal procedure
- Australia: Consultation on definition of corporate residency continues
- Australia: Revised proposals to expand definition of significant global entity released
- Austria: Wage tax obligations for foreign employers revised
- Brazil: Divided withholding tax bill under consideration
- Germany: Joint Germany-US statement issued on spontaneous exchange of CbC reports for 2018
- New Zealand: “You Do The Math” – 10 simple ways to keep Inland Revenue away
- OECD: Public comments published on global anti-base erosion proposal
- Spain: Domestic administrative court rules on interest withholding tax exemption
- United States: Summaries of new BEAT, foreign tax credit regulations
- United States: US backs retaliation against French digital services tax