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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).

The Financial Secretary Paul Chan announced the 2019/20 Hong Kong budget on February 27 2019, outlining the government's plan for the economy and its proposals for changes to taxation.

The Dutch State Secretary of Finance sent a letter to the Dutch Parliament on February 26 2019, answering questions raised by members of the House of Representatives on the proposed changes to the Dutch tax ruling practice, and announced introduction of a conditional withholding tax (WHT) on intra-group, outbound interest and royalty payments.

Royal Decree-Law 2/2016 introduced a number of tax measures seeking to reduce the budget deficit.

The Mumbai Income Tax Appellate Tribunal (tribunal) has held that a territorial nexus is necessary for determining profits attributable to operations carried out in India. Agency commission accrued, or arising, outside of India is not taxable under domestic laws.

Chile plans to overhaul its tax regime by amending corporate income tax provisions, capital gains tax rules, permanent establishment provisions and introduce a digital services tax. Sandra Benedetto and Gregorio Martínez of PwC Chile explain the changes.

In recent years, China's venture capital (VC) industry has undergone rapid development and expansion.

Ireland's High Court recently considered the powers of the Irish Revenue Commissioners (Revenue) and their ability to obtain information from a third party in its decision regarding Florence Carey v. A Company (2019, IEHC 90).