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On February 23 2018 the Danish government presented a draft bill expresly stating that non-Danish investors carrying out long-term investment activity – for example through private equity, venture or infrastructure funds – will not have a permanent establishment in Denmark.

Germany’s coalition talks have laid out plans to make online marketplaces liable for any VAT left unpaid by merchants using their websites. The German authorities hope this will combat VAT evasion.

Governments across the Asia-Pacific region are deciding how to react to the US tax reform, while also implementing BEPS measures that are changing the global tax landscape. Anjana Haines looks at how companies and their tax advisers are reacting to these developments and their impact on the transactional market.

Around the world, the BEPS project and US tax reform are having an impact on the transactional market. But on top of these trends, companies operating across Europe are dealing with an added layer of uncertainty stemming from state aid rulings. Joe Stanley-Smith explores the situation.

The closing months of 2017 were dominated by US tax reform, while 2018 is going to be defined by how multinational companies and firms adjust to the new rulebook. Josh White examines how the deals market is adapting to the tax changes.

Valoris Avocats has expanded its operations with a new office in Paris.

US firm Bryan Cave and UK law firm Berwin Leighton Paisner are to merge after the tie up was approved in a vote by partners of both firms on February 26 2018.

Years of budget misuse has created a deep hole in South African government coffers. A new president means a new direction, starting with the 2018 budget that proposes a number of revenue-raising measures that are receiving mixed reactions.

Through 2017, EY co-sponsored various meetings of national revenue authorities and multinationals to discuss the impact of technology on accounting and tax, writes Jon Dobell, global compliance and reporting leader at EY. This included a session in August 2017 focused on the taxation of the digital economy.

Croatia and Kosovo have historically shared a good economic and political relationship and are continuing to strengthen the commercial exchanges between the two countries. Croatia sees Kosovo as a good opportunity for export and substantial investment, in areas such as construction and infrastructure, whereas Kosovo perceives Croatia as one of the most important strategic partners for its entrance into NATO and the EU. The economic cooperation between them has recently become even easier after the agreement on the avoidance of double taxation between the two countries (DTA) entered into force at the beginning of 2018.