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From January 1 2018, research and development (R&D) expenses may be deducted twice for tax purposes in Poland.

Following a very long ratification process, the 2010-dated agreement for the avoidance of double taxation (DTA) concluded between FYR Macedonia and Belgium finally entered into force on July 17 2017.

The Montenegro Parliament, on its 26th convocation on October 11 2017, adopted the Law ratifying the agreement signed between Montenegro and Republic of Portugal on the avoidance of double taxation and prevention of tax evasion.

New Zealand's new government was sworn in on October 26 2017. The new government is a coalition between the Labour Party and New Zealand First Party, with support by way of a confidence and supply agreement with the Green Party.

The concept of having an optimal equity structure, including debt instruments, is being slowly shredded by tax perceptions and legislation, imposing additional cash costs for this historic and sound economic position, writes Keith Brockman.

There are a number of colliding dynamics which will lead governments worldwide to undertake drastic measures on VAT and other taxes in 2018, resulting from namely Brexit, VAT fraud, austerity straitjackets and global tax wars, writes Richard Asquith, vice president of global indirect taxes at Avalara.

Questions are being asked about how much influence tax advisers have on the use of tax havens The Big 4 accounting firms have been slammed by a new report on tax havens, as the international debate following the release of the Paradise Papers widens and the EU presses for action against tax advisers.

The Court of Justice of the European Union (CJEU) issued a decision on October 4 2017 that clarifies the VAT treatment of certain automobile leasing agreements.

Georgia is becoming an increasingly popular jurisdiction for doing business both domestically and internationally. The attractive factors include the country's top ranks in international ratings on ease of starting and maintaining a business, as well as the fact that Georgia has proven itself to be a corruption-free destination. Additionally, due to a number of benefits – such as the absence of currency control rules, the free inflow and outflow of foreign capital, the comparatively low cost of services, as well as the stability of banking system – Georgia constitutes an attractive non-EU hub for structuring an international business. Of further importance is the fact that a foreign investor may enjoy all respective benefits of doing business in or via Georgia without the necessity to stay or come to Georgia. Worth noting is also that Georgia has not yet committed to the global automatic exchange of financial account information and common reporting standard.

Mexican taxpayers have encountered certain difficulties when filing transfer pricing informative tax returns. Manuel Scapachini and Ignacio Mosquera of Chevez, Ruiz, Zamarripa y Cia address some of the practical issues regarding the master informative tax return and the local informative tax return.