IranAuthors: Majid Bemani, Mohammad Ghorbani, Maliha Meer(Reviewed up to 20 November 2018)United KingdomAuthor: Zigurds Kronbergs> Changes to first-year allowances.
> Changes to treatment of capital losses..
> Digital services tax to be introduced.
> National insurance contribution limits amended.
> Definition of permanent establishment to be amended.
> Changes to allowances and credits.
> Changes to income tax bands.
> National insurance contribution limits amended.(Reviewed up to 15 November 2018)DenmarkAuthor: Laura Ambagtsheer-Pakarinen(Reviewed up to 8 November 2018)NetherlandsAuthor: Marnix Schellekens> Tax Plan 2019: Legislation implementing earnings stripping rule submitted.
> Tax Plan 2019: Legislation limiting loss carry-forward period submitted.
> Tax Plan 2019: Corporate income tax rates to be reduced.
> Tax Plan 2019: Deferral period of exit tax to be reduced from 10 to 5 years.
> Tax Plan 2019: Legislation implementing CFC legislation submitted.
> Tax Plan 2019: reform of certain deductions proposed.
> Tax Plan 2019: new brackets and income tax rates proposed.
> Tax Plan 2019: two-bracket system proposed from 2021.
> Tax Plan 2019: deductibility of mortgage interest amended.
> Tax Plan 2019: Excessive borrowing by substantial shareholders to be taxed from 2022.(Reviewed up to 5 November 2018)PakistanChina (People's Rep.)Author: Shi Qi Ma> Deferral of withholding tax on dividends reinvested by foreign investors.
> Temporary exemption of interest on bonds derived by foreign institutions.(Reviewed up to 1 November 2018)PolandAuthor: Magdalena Olejnicka> Changes to depreciation allowances for motor vehicles.
> Changes to loss carry-forward from 2019.
> Tax rate for small taxpayers to be reduced from 2019.
> Solidarity tax to be imposed on incomes exceeding PLN 1 million from 2019.
> New exit tax regime from 2019.(Reviewed up to 1 November 2018)NorwayAuthor: Eivind Furuseth> Budget 2019: Tax residency for companies introduced.
> Budget 2019: Limitation rules on the deduction of interest expenses on loans extended.
> Budget 2019: Threshold for triggering the limitation on the deduction of interest expenses increased.
> Budget 2019: Corporate income tax rate reduced.
> Budget 2019: Petroleum tax rate increased.
> Budget 2019: Minimum allowance on employment and pension income increased.
> Budget 2019: Personal allowance for municipal taxation purposes increased.
> Budget 2019: General combined rate for national and municipal income tax reduced.
> Budget 2019: National income tax rates increased.
> Budget 2019: Exemption from national and municipal net wealth tax increased.(Reviewed up to 28 October 2018)TaiwanAuthor: Yishian Lin> Amendments to the Act for the Establishment and Management of Free Trade Zones.
> Requirement for foreign electronic service providers to issue cloud-based VAT invoices.(Reviewed up to 4 October 2018)