World Wide Tax News - Issue 53

December 2019

In this issue:

International
- Latest on Taxation of the Digital Economy
- The World of Private Clients
Asia Pacific
- Australia:
  - Australia’s hybrid mismatch rules and their departures from the OECD’S recommendations
  - Australian Tax Office finalises guidance on diverted profits tax
- Korea: 2019 Korean Government’s tax reform proposal on international tax issues
- Sri Lanka: Permanent Establishment - Key developments
Europe and the Mediterranean
- Belgium: Implementation of multi-lateral instrument
- Hungary: Recent tax changes
- Italy: Italian Digital Services Tax to be introduced from 1 January 2020
- The Netherlands: 2020 Tax Budget
- United Kingdom:
  - Brexit and corporation tax implications of Conservative party win
  - UK taxation of offshore receipts in respect of intangible property (ORIP)
Latin America
- Argentina: Creation of “Knowledge Economy Promotional Regime”
- Panama: General tax amnesty for the payment of interest, surcharges and fines
North America and the Caribbean
- United States: Tariffs: List 4A exclusion process opened on 31 October 2019
Africa
- Zimbabwe: 2020 Budget

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