The Netherlands has published the final Decree on the new Dutch international tax ruling practice.
Taiwan has made significant changes to its corporate income tax structure.
Japan has recently approved amendments relating to transfer pricing, earning stripping and controlled foreign corporation (CFC) rules.
India’s Income Tax Department has issued revised guidelines for the ‘compounding of offences under direct tax laws, 2019.’
To remain compliant with the EU Mandatory Disclosure Directive, member states must implement national legislation by July 2020.
The Czech Republic has enacted the EU Anti-Tax Avoidance Directive.
The Dutch parliament has approved the proposal to change the Dutch corporate income tax consolidation regime (fiscal unity).
Swiss voters have approved the Federal Act on Tax Reform and AVS Financing (TRAF), which introduces major changes to the Swiss tax system.
Fringe benefits previously enjoyed by employers and/or employees have been significantly slashed and in some cases eliminated.
Japan’s 2018 tax reform bill has been enacted into Japanese law and modifies the country's permanent establishment definition, among other changes.
A decree was published granting tax incentives to taxpayers with a tax domicile, branch or other establishment located in the zones affected by the September 19 earthquake.
To remain competitive with China, the India Finance Minister, Arun Jaitley, has stated that India will reduce its corporate tax rate from 30% to 25%.