The World Tax Advisor includes in particular:
- OECD: OECD issues statement on two-pillar approach to tackling tax challenges of digitalization
- Ukraine: Ukraine parliament adopts BEPS tax reform measures
- Australia: ATO focus on cross-border intangible transactions
- European Union/Belgium: CJEU rules Belgian stock exchange tax is not contrary to EU law
- European Union/Netherlands: Dutch requirements for refund of divided WHT to nonresident FIIs may breach EU law
- European Union: European Commission publishes annual survey on tax policies in the EU
- Finland: Tax authorities issue guidance on new rules for investment funds’ tax-exempt status
- France: 2020 finance law includes changes to VAT rules
- Greece: Taxation of dividends clarified
- India: Highlights of 2020/21 budget for nonresidents
- Netherlands: Supreme Court defines “mutual funds” for WHT purposes
- United States: OECD endorses international tax rewrite efforts, punts on US “safe harbor” proposal