World Wide Tax News December 2019

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

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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