Welcome to the September 2018 edition of Tax Link.

Tax Link is a Nexia publication that gives the readers access to the latest updates from across the globe. The articles were sourced from tax professionals across the network, who provide insightful country information
on both national and international developments.

This edition contains 12 articles, that vary from EU – Court declares important German cross border tax provisions to violate EU-law, US Exporters: FDII Deduction’s in tax reform’s, Cryptocurrency regulations in India, Poland and Slovakia, UK VAT consequences of ‘no deal’ Brexit , Tax reform in France to OECD hybrid mismatch rules in Australia.

There was a fantastic response to the last article request and I thank you all again for sharing your information with Nexia International and the wider audience. If you would like any further information on the topics in this edition, the contributor’s details are provided for each article and they are happy to give further detail.


Australia – Australia’s Implementation of the OECD hybrid mismatch rules
Canada – What do you have to do with individually owned capital property if a Canadian resident passes away?
Cyprus – Cyprus modernizes the existing regulatory and tax framework pertaining to Investment Funds
France –  Income tax collecting: Implementation of a withholding tax starting on 1 January 2019
Germany – EU-Court declares important German cross border tax provisions to violate EU-law
Hungary – Online invoicing system in Hungary
India – Cryptocurrency – Indian regulatory response
Poland – Poland and cryptocurrencies
Slovakia – The crypto (virtual) currency and taxation of digital platforms in Slovakia
Switzerland – Switzerland – Revision of taxation at source
United Kingdom – The UK’s ‘Requirement to Correct’ brings significant penalties
United Kingdom – UK VAT consequences of ‘no deal’ Brexit
United States – US Exporters: The FDII Deduction Is Tax Reform’s Gift to You