Australia:
- Guidance on issues related to inbound distribution arrangements
Kuwait:
- 5% tax retention rules on payments made by government entities
New Zealand:
- Thin capitalization infrastructure exemption
United Arab Emirates:
- Tax procedures and administrative penalties
United States:
- Tax basis step-ups in M&A transactions
Global trade updates
The issue also includes additional articles relating to Malta, the OECD, and the United Kingdom.
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