In advance of Brexit, Germany has introduced laws that address possible Brexit-related scenarios.
A law introduced in October 2018 updated and strengthened France’s rules regarding Controlled Foreign Companies (CFCs).
The Czech Republic has issued new guidance for the issuance of binding advanced pricing agreements (APAs).
Belgium has enacted interest deduction limits consistent with the EU Anti-Tax Avoidance Directive (ATAD).
Effective January 1, 2019, Belgium introduced a Corporate Income Tax (CIT) consolidation regime.
The US Senate has passed the Small Business Runaway Extension Act, which amends the time period for determining a company’s size.
The Dutch parliament has adopted a bill to establish a Netherlands Commercial Court (NCC).
France has introduced a tax on large multinational technology companies, known as the “GAFA tax."
Colombian tax authorities have adjusted the tax value unit applied to the 2019 tax year.
Argentina and the People’s Republic of China have signed a tax treaty for the elimination of double taxation on income and equity taxes.
An Italian ruling confirms that expenses incurred when conducting research on behalf of a foreign company are within the scope of the R&D tax credit mechanism.
The Swedish parliament has adopted new Controlled Foreign Company (CFC) rules, effective January 1, 2019.