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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

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