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In April 2018 the Federal Tax Service of Russia issued a letter (Letter No. CA-4-9/8285@) containing guidelines for lower tax authorities on how to use the beneficial ownership concept when applying treaty benefits in Russia.

Switzerland is phasing out principal company and finance branch rulings as part of broader tax reform.

Serbia and San Marino signed a double taxation agreement (DTA) on April 16 2018, thus effectively resulting in the removal of San Marino from the Serbian list of countries with a preferential tax regime. The Law on Confirmation of the DTA was adopted by the Serbian Assembly on September 25 2018 and San Marino is expected to start the application of the DTA as of January 2019.

Tax directors explain how they are trying to manage the political and legislative uncertainty around the world that is constantly changing the way their teams have to operate.

After two years of mounting uncertainty, the British government has placed its bets on a compromise with the EU only to find its best hopes of a deal may be crushed in Parliament.

David Kautter has had a long year as acting IRS commissioner and assistant secretary for tax policy in the US Treasury Department. In his dual role, Kautter has presided over the first year of putting US tax reform into action.

President Cyril Ramaphosa is grappling with the task of resetting South African tax policy. The South African leader has taken on allegations of corruption in the tax authority and vowed a renewed strategy for economic growth.

Mahathir Mohamad became the first world leader ever to repeal a national VAT or GST system in 2018.

The past year has been "extremely important" for China's tax administration, which has delivered numerous reforms, Wang Jun tells International Tax Review.

Australian Taxation Office (ATO) Commissioner Chris Jordan never gives up on a worthy fight.