In this third quarterly issue for 2019, the PKF Worldwide Tax Update newsletter again 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. PKF is a global network with 400 offices, operating in over 150 countries across our 5 regions, and its tax

experts specialise in providing high quality tax advisory services to international and domestic organisations in all our markets.

In this issue, featured articles include discussions on:

• Key tax changes in Ecuador, Turkey, Tanzania and the United Arab Emirates
• VAT developments from Bulgaria and the United Arab Emirates
• Double tax treaties from Russia
• Expat tax from South Africa
• Excise law from Oman
• Substance rules from Belgium and Jersey
• Interesting higher court case law from Belgium and Germany
• An update on the MLI from Ukraine and Russia

We trust you find the PKF Worldwide Tax Update for the third quarter of 2019 both informative and interesting and please do contact the PKF tax experts directly should you wish to discuss any tax matter further.