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.