World Wide Tax News - Issue 53

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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