In this fourth quarterly issue for 2018, the PKF Worldwide Tax Update newsletter again 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 Ecuador, Ghana, Nepal and Russia;
- Interesting ECJ case law in Bulgaria and Germany;
- Developments in (international) corporate income tax in Hong Kong (BEPS), Poland (exit tax) and the United Kingdom (overseas entities and not reporting overseas income);
- Transfer pricing developments in Hong Kong and Mozambique;
- VAT developments in Italy and Switzerland.