Payments for the use of intellectual property are not fully tax deductible in certain situations.
Mexico’s tax authority published amendments clarifying its transfer pricing adjustment rules.
The Netherlands' new Mandatory Disclosure Directive covers cross-border arrangements that meet published hallmarks.
France issued a decree providing details on new French laws that adopt the OECD's BEPS Action 13.
Starting January 2020, Singapore will make cross-border digital service supplies subject to Singapore GST.
France now requires all transfer pricing documentation to be held electronically.
South Korea has proposed several key changes to its permanent establishment laws, including what triggers fixed-place and dependent-agent PE.
Hong Kong passed has implemented a base erosion and profit shifting and transfer pricing tax regulatory regime.
The Australian Tax Office issued a tax ruling confirming that an entity with central management and control in Australia may be considered an Australian tax resident.
The Australian Taxation Office has proposed a number of clarifications to thin capitalization rules.
Starting in 2020, new rules will go into effect regarding the exit charge payable by companies ceasing to be resident in the UK.
The Swedish Parliament approved measures to make the country more business-friendly.