International updates - September 2018

Albania changes law on building tax

Argentina: Tax treaty developments in Argentina

Australia: Changes to corporate residency guidelines and other international tax developments

Bosnia and Herzegovina: BH’s Republic of Srpska issues rulebook on tax adviser licence

Canada: Québec sales tax amendments targeting digital supplies

Chile: Update on preferential tax regimes

China: Details of personal income tax reform released; VAT and corporate income tax support for innovation activities

Cyprus: New alternative investment funds legislation

European Union: Public country-by-country reporting in the EU off the tracks, for now

Germany: DEMPE analysis for CUP studies

Hong Kong: Hong Kong introduces new transfer pricing regime

Indian Authority for Advance Rulings rules on PE and income characterisation

Indonesia: New taxation rules for certain mineral mining companies

Italy: Mid-term update on direct and indirect taxation topics

Luxembourg: Luxembourg releases bill to implement ATAD I

FYR Macedonia: FYR Macedonia re-extends period for preferential VAT rate applications on first sale of residential buildings

Malta: Extension to Malta’s tax treaty network

New Zealand: Beneficial ownership public register under discussion

Poland: Tax exemption for new investments

Serbia: Serbian arm’s-length interest rates for 2018

South Africa: Proposed international tax amendments

Spain: Inheritance agreements under Spanish inheritance tax: Worth anticipating the taxable event?

Switzerland: New guidelines that allow for deducting equity incentive programme expenses in Swiss statutory accounting

Turkey: Turkey introduces new exceptions on FX loans

US Inbound: New York State Bar Association report on BEAT