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International updates - March/April 2019
The latest international updates from our correspondents around the world.
Australia: Australia updates corporate collective investment vehicle legislation
China: New venture tax capital rules and support for inbound investment in China
Croatia: Croatia enters its third chapter of tax reform
Cyprus: Tax department clarifies 60-day rule for nominee directors
Germany: Transfer pricing methods in the context of digital transformations
Greece: Greece amends century-old corporate laws
Hong Kong: Hong Kong’s 2019/20 budget highlights
India: Mumbai tribunal affirms territorial nexus as essential in determining attributable profits
Indonesia: Indonesia updates double taxation avoidance regulations
Ireland: Ireland’s High Court evaluates information powers of revenue commissioners
Luxembourg: Luxembourg introduces CFC rules
Montenegro: Montenegro-Portugal income tax treaty enters into force
Netherlands: Dutch finance secretary provides additional guidance on tax ruling practice changes
Poland: Poland widens definition of related parties
Portugal: Legality of Portugal’s stamp duty taxes on EU cross-border loans
Russia: Russia to ratify the multilateral instrument on BEPS
South Africa: Corporate tax issues in South Africa’s 2019 budget
Spain: Spanish Constitutional Court reviews minimum corporate income tax prepayments