The World Tax Advisor includes in particular:
- OECD: OECD Secretariat issues proposal for unified approach to certain tax challenges of digitalization
- Germany: BFH changes view on domestic transfer pricing adjustments in tax treaty cases
- India: CBDT clarifies brought forward losses, MAT credit if company opts for lower tax rate
- India: ITAT rules contributions to overseas superannuation fund are taxable perquisite
- New Zealand: Positive business tax changes announced
- New Zealand: Transfer pricing simplification measures aim to reduce compliance costs
- Peru: Application of general anti-avoidance rule clarified
- Peru: Supreme Court decision clarifies deductibility of accrued expenses
- Sweden: 2020 budget bill proposal presented by the government, Centre Party and Liberal Party
- Taiwan: Advance application available to determine taxable domestic-source income
- United Arab Emirates: Guidance on economic substance released