World Wide Tax News - Issue 46

This newsletter summarises recent tax developments of international interest across the world. In this issue:

• UNITED STATES: Corporate tax reform - Summary of new laws taking effect
• INTERNATIONAL: Base erosion and profit shifting - Developing economies 
• AUSTRALIA: New guidance for multinationals on providing general purpose financial accounts
• SINGAPORE: Re-domiciliation of companies
• THAILAND: Thailand joins the inclusive framework on BEPS
• DENMARK: Proposed tax initiatives by the Danish government
• FRANCE: New corporate tax contributions introduced after 3% contribution on dividends declared fully unconstitutional
• HUNGARY: Tax changes for 2018
• IRELAND: Budget 2018 and Ireland’s international tax strategy
• ITALY: New ruling for MNE groups with potential hidden permanent establishments in Italy
• LATVIA: Loans issued to related parties will be taxable transactions
• THE NETHERLANDS: Tax changes proposed by coalition agreement 2017-2021 / Dividend withholding tax – Changes for holding cooperatives, and expansion of Dutch dividend withholding tax exemption / Per-element approach of Dutch fiscal unity – CJEU ruling could result in retroactive legislation
• NORWAY: Developments on limitation of interest deductions / New rules on dividends from Norwegian companies
• SWITZERLAND: Wide-ranging impacts from adapting latest international legislation on tax evasion
• UNITED KINGDOM: Autumn budget and finance bill 2017-18
• ARGENTINA: Update on fiscal and accounting asset revaluation project
• ZIMBABWE: Permanent establishment concept introduced in Zimbabwe