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Brazil's tax authorities may now establish liability of third parties before court judgement. Mattos Filho's Ana Paula S. Lui Barreto and Leonardo Fernandes Rebello discuss the impact to third parties and their defence.

Brazil’s Superior Court of Justice (STJ), which has the power to deliver final decisions regarding legality (constitutional matters are addressed by the Brazilian Supreme Court – STF), has reaffirmed that sales to the free trade zone of Manaus (FTZM) – which is in the state of Amazonas – must be equal to export transactions. Companies that have sold inputs or merchandise to the FTZM can therefore recover tax credits to foster exports, under the Special Regime for Reintegrating Tax Values for Exporting Companies (REINTEGRA).

Taxing cryptocurrencies and assets digitally conceived and transferred has little precedence globally. In Malta, the Commissioner for Revenue has recently released guidelines for local authorities to understand their tax liability, particularly as they grow in European popularity. Camilleri Preziosi’s Donald Vella and Kirsten Cassar discuss the VAT, income tax and stamp duty obligations from a Maltese perspective

The Australian government released draft legislation on January 17 2019, outlining the tax and regulatory components of the corporate collective investment vehicle (CCIV) regime, which is intended to make Australia more attractive and competitive in the funds management industry.

The Croatian government has worked relentlessly on the nation's economic recovery, having already completed two rounds of tax reform in 2017 and 2018, with a third round to commence in 2019.

Russia signed the Multilateral Convention to Implement Tax Related Measures to Prevent BEPS (multilateral instrument, or MLI) on June 7 2017.

A number of proposed tax changes were highlighted in documents released as part of South Africa's annual budget on February 20 2019. The draft legislation dealing with these will only be released for comment later in the year, but some of the key takeaways have been highlighted below.

Polish taxpayers will be able to apply new criteria to determine whether parties are related or not for tax purposes from 2019.

Luxembourg has introduced controlled foreign company (CFC) rules for the first time in national legislation as part of its transposition of the EU's Anti-Tax Avoidance Directive (ATAD 1).