Issue 50 - February 2019

BDO World Wide Tax News summarises recent tax developments of international interest across the world. 

In this issue:

• International
  • ​OECD proposals for global digital tax reform and global minimum tax
• Asia-Pacific
  • ​AUSTRALIA - Australia to introduce flow through taxation for Corporate Collective Investment Vehicles
  • HONG KONG - First country by country report notification due 31 March 2019
• ​Europe and the Mediterranean
  • AZERBAIJAN - Recent tax changes
  • AUSTRIA - Interest limitation rule
  • IRELAND - Finance Act 2018 and Ireland’s international tax strategy
  • THE NETHERLANDS - Recent tax developments
  • SERBIA - Amendments to tax laws and entry into force of Multilateral Convention
  • SPAIN - Spanish government approves Digital Services Tax bill
  • SWITZERLAND - Referendum on Swiss Tax Reform
• Latin America
  • ARGENTINA - Tax reform developments
  • PANAMA - New tax fraud legislation
  • URUGUAY - Free trade zones - Regime essentials kept despite rule changes
• Middle East
  • JORDAN - Income tax updates
  • SAUDI ARABIA - Transfer pricing and VAT developments
• North America and the Caribbean
  • JAMAICA - Transfer pricing – The Jamaican perspective
  • UNITED STATES - US Treasury issues proposed regulations on BEAT, a provision enacted as part of tax reform legislation
• Africa
  • UGANDA - Taxation of indirect transfers in Uganda
  • ZIMBABWE - Amendments to the Income Tax Act and introduction of new transfer pricing regulations