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PKF Worldwide Tax Update Q3 2018

In this third quarterly issue for 2018, the PKF Worldwide Tax Update newsletter brings together notable tax changes and amendments from around the world, with each followed by a PKF commentary which provides further insight and information on the matters discussed.

In this issue featured articles include discussions on:

  • Key tax changes for 2018 (and beyond) in Australia, Jordan and Rwanda;
  • Interesting higher court case law in Belgium (fairness tax), Germany (withholding tax) and Russia (thin capitalisation);
  • VAT developments in Italy, Nigeria, the UK and the UAE;
  • Tax amnesty developments in Turkey;
  • Developments in the area of taxation of non-residents in the Netherlands, New Zealand and the USA;
  • An update from the USA on the treatment of bonus depreciation as a result of a May 2018 IRS Notice;
  • An update on certain aspects of the Swiss Tax Reform.
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