In this first 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 for 2019 in Costa Rica, Romania, Russia, Serbia and Uganda
• Transfer pricing developments in China, Peru and the USA
• Developments in the area of double tax treaties in Belgium, Cyprus and South Africa
• Digital services tax in Chile and the UK
• Controlled Foreign Companies (CFCs) in Austria, Ireland and the USA
• Tax incentives in Austria, China and Poland

We hope that you will find this issue of PKF's Worldwide Tax Update both informative and interesting. Please do not hesitate to contact your PKF office directly should you need any further advice or information.