Brazil: Brazil clarifies tax treatment of international charter leasing payments
Canada: Beware of Canadian withholding tax and the breadth of the restrictive covenant rules
Chile: A new concept of deductible expenses
China: Individual Income Tax (IIT) Law draft implementation guidance released
European Union: EU tax transparency is here to stay
Georgia: Georgia announces new Customs Code
Germany: Profit-split considerations in TNMM solutions in a post-BEPS world
Hong Kong: Hong Kong’s new R&D regime is here
Ireland: ATAD implementation continues with the introduction of CFC rules and exit charge
Italy: Transfer pricing adjustments: VAT treatment
Kosovo: Kosovo ratifies tax treaty with Austria
Mexico: Mexico court rules against taxpayer in transfer pricing case
New Zealand: New Zealand considers tax on digital services
Russia: Beneficial ownership concept in Russia: claiming treaty benefits becomes more complicated
Russia: Tax monitoring becomes popular in Russia