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The amendment of the Polish VAT Act, in force since September 1 2019, introduced regulations on the electronic database of taxpayers registered for VAT purposes in Poland (the so-called ‘white list’, or ‘e-register’).

Miruna Enache of EY expounds high hopes for the further development potential and taxation of digital services in Romania.

Proposed changes to the Income Tax Act, contained in the 2019 draft Taxation Laws Amendment Bill, were released for comment by the National Treasury on July 21 2019.

Gonzalo Gallardo of Garrigues explains the changes to come following ratification of the Spain-US protocol.

Brandi Caruso and Robin King of Deloitte summarise the notable changes introduced under the recently ratified 2009 protocol to the Swiss-US double tax treaty.

Saravut Krailadsiri of Kudun and Partners provides a practical summary on how stamp duty for electronic documents is being collected under the new regulations.

The Internal Revenue Service (IRS) has proposed new guidance regarding cloud transactions.

The OECD recently published statistics on mutual agreement procedure (MAP) cases for 2018.

In Glencore Investment Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia [2019] FCA 1432, in a major victory for the mining giant, the Federal Court found in favour of Glencore, and held that the terms operating between the Glencore Australian subsidiary and its Swiss trader parent in the sale of copper concentrate were within an arm’s-length range.