World Wide Tax News - May 2019

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

In this issue:

• Asia Pacific
  • AUSTRALIA - Latest Resource Capital Funds court decision and impact on international structuring investments into Australia
  • CHINA - Various further tax reductions in China and related implementation issues
  • HONG KONG - Hong Kong introduces unified fund exemption regime
  • JAPAN - Revision of Japanese earnings stripping rules
  • MALAYSIA - Special Voluntary Disclosure Programme
  • SINGAPORE - Intellectual Property Hub and Wealth Management Hub changes
  • THAILAND - New International Business Centre regime
  • Europe and the Mediterranean
    • THE NETHERLANDS
      • Dutch Supreme Court rules on application of dividend withholding tax exemption in relation to South Africa and The Netherlands
      • Multilateral Instrument adopted by Dutch Lower House and Senate
      • Fiscal Unity recovery legislation adopted by Dutch Lower House
      • No Deal Brexit - Dutch transitional tax law to be implemented
    • POLAND - Mandatory disclosure rules
    • SPAIN - Rented out real estate properties - European Commission opens infringement procedure against Spain
    • UNITED KINGDOM -  Profit fragmentation – New diverted profits tax for individuals, partners and SMEs
  • Latin America
    • PANAMA - New Panamanian tax code
  • Middle East
    • OMAN - Updates to Oman Income Tax Executive Regulation
  • North American and the Caribbean 
    • CANADA - 2019 Federal Budget

 

Read the World Wide Tax News