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The stake of foreign investment in the Israeli high-tech industry reached 77% of total capital raised in 2018, and 30 new venture funds were born in 2018, raising a record $2.6 billion compared to ‘only’ $1.6 billion in 2017.

In recent years multinational groups have, sensibly, modified their business models to keep up with globalisation and safeguard their competitiveness.

The Luxembourg Parliament transposed the EU Anti-Tax Avoidance Directive 1 (ATAD 1) into Luxembourg legislation on December 21 2018

The recently published Consolidated Group (Income Tax) Rules, 2019, grant groups, as defined therein, the option to be treated as a single ‘fiscal unit’ for income tax purposes.

Although this title may read like the like a title to a thriller novel or at least a pretty good campaign soundbite, it comes very close to the actual name of a recently published executive decree in Mexico.

The New Zealand government has released a discussion document proposing a digital services tax (DST) as an interim measure while OECD discussions continue on possible changes to the international tax framework to address the digitalisation of the global economy.

The Polish Ministry of Finance is amending the VAT Act and some other acts, providing for the introduction of a mandatory split payment model for certain transactions from September 1 2019.

Four months after the European Commission (EC) requested Romania to lower its statute of limitation for additional customs liabilities from five years to three years, we have not identified any action from the Romanian authorities to comply with the request.

Francisco Cabral Matos and Rita Pereira de Abreu of Vieira de Almeida & Associados explain how the EU Anti-Tax Avoidance Directive (ATAD) is being implemented in Portugal.